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Paragraph 19 I1

United Kingdom

The tax week number or tax month number in which the payment is made, where—

(a)

“tax month” means the period beginning on the 6th day of a calendar month and ending on the 5th day of the following calendar month, and

(b)

“tax week” means 6th April to 12th April (inclusive) and each successive period of 7 days, except that the final tax week in a tax year is just the last day of the tax year (or last 2 days in a leap year).

Annotations

Commencement

I1

Sch. para. 19 in force at 6.4.2022, see reg. 1