Section 90 Meaning of “charging year” and “initial charging year”I1
United Kingdom
In this Part—
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“charging year” means any period of 12 months beginning with 1 April, except such a period that falls before the initial charging year;
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“initial charging year” means the period of 12 months beginning with 1 April specified by OFCOM in a notice published for the purposes of this Part.
Annotations
Commencement
- I1
S. 90 in force at Royal Assent, see s. 240(4)(n)