Paragraph 34 I1
In paragraphs 32 and 33 “financial year” means—
(a)
the period beginning on the day on which section 2(1) comes into force and ending on the following 31 March;
(b)
subsequently, each successive period of 12 months.
Annotations
Commencement
- I1
Sch. 1 para. 34 in force at 6.8.2015 by S.I. 2015/1591, art. 2(c)