Regulation 17 InterpretationF1I1

In this Part—

• “relevant accounting period” means—

  1. (a)

     in the case of an entitlement to credit arising under Part V of these Regulations, the accounting period in which the reuse condition or, as the case may be, the enforced removal condition was satisfied;

  2. (b)

     in the case of an entitlement to credit arising under Part VI of these Regulations, the accounting period in which the period of one year from the date of the issue of the landfill invoice expired;

  3. (c)

     in the case of an entitlement arising under Part VII of these Regulations, the accounting period in which the qualifying contribution was made;

• “relevant amount” means the amount of the credit as determined in accordance with Part V, VI or VII of these Regulations, as the case may be;

• “relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit.