{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-100E",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-100E.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/100E",
  "kind": "section",
  "number": "100E",
  "heading": "Financial year",
  "text": "(1) The regulator’s financial year is each period of 12 months beginning with 1st April.\n(2) But the first financial year is the period—\n(a) beginning with the day on which section 80A comes into force, and\n(b) ending with the next 31st March.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 100A-100G inserted (1.10.2018) by The Legislative Reform (Regulator of Social Housing) (England) Order 2018 (S.I. 2018/1040), art. 1(2), Sch. para. 20 (with Pt. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/100E",
    "retrieved_at": "2026-10-29T09:11:57.313988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}