This section has no associated Explanatory Notes
5(1)Section 20(1) applies in respect of the financial year ending with 31 March 2012 with the modification set out in sub-paragraph (2).S
(2)For “before the start of each financial year” there is substituted “ as soon as possible after the start of the financial year ending with 31 March 2012 and, in any event, before 30 June 2011 ”.