Paragraph 5

England, Wales and Scotland

The F1Certification Officer, if in any particular case he considers it appropriate to do so—

(a)

may direct that the period for which a return is to be sent to him under section 11(2) above shall be a period other than the calendar year last preceding the date on which the return is sent;

(b)

whether a direction under sub-paragraph (a) above is given or not, may direct that the date before which any such return is to be sent to him shall be such date (whether before or after 1st June) as may be specified in the direction.

Annotations

Textual amendments

F1: Words substituted by Employment Protection Act 1975 (c. 71), Sch. 16 Pt. III para. 1

Notes on the whole Act

Textual amendments

F1: Act repealed N.I. (16.7.1992) (E.W.S.) (16.10.1992) by Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52), ss. 300(1), 302, Sch.1.