This section has no associated Explanatory Notes
34E+WIn 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.
Commencement Information
I1Sch. 1 para. 34 in force at 6.8.2015 by S.I. 2015/1591, art. 2(c)