Regulation 2 The relevant period and the relevant day
(1)
The relevant period in relation to which, in accordance with section 58 of the Act, these Regulations apply is the period consisting of the financial years beginning in 1995, 1996, 1997, 1998 and 1999.
(2)
A relevant day is a day falling within the relevant period.
(3)
A relevant year is a financial year falling within the relevant period.