Regulation 4 Relevant period, relevant day and relevant yearI1

England and Wales

(1)

The relevant period in relation to which, in accordance with section 57A of the Act, these Regulations apply, is the period beginning on 1st April 2023 and ending on 31st March F12026.

(2)

A relevant day is a day falling within a relevant year.

(3)

A relevant year is a financial year beginning on 1st April 2023, 2024 F2or 2025.

F3(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Word in reg. 4(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(2)
F2: Words in reg. 4(3) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(3)
F3: Reg. 4(4) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(4)
F4: Reg. 4(5) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(4)

Commencement

I1: Reg. 4 in force at 23.12.2022, see reg. 2(2)