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Regulation 4 Claim periods

Original text. Later amendments are not shown.

(1)

A relevant claim can only be made in relation to—

(a)

quarterly accounting periods,

(b)

in the case of a person who accounts for duty under the Act on a monthly basis, periods of 3 months in which a relevant claim arises, or

(c)

in the case of a person who accounts for duty under the Act on any other basis, periods of such number of accounting periods as would produce a claim period as near as possible to 91 days.

(2)

In any case falling within paragraph (1), the first accounting period for which a claim can be made is the accounting period ending on or after 1st April 2012.