Financial yearU.K.
3(1)The first financial year of the NCA is the period that—U.K.
(a)begins with the day on which section 1 comes into force, and
(b)ends with the following 31 March.
(2)After that, the financial year of the NCA is the period of 12 months ending with 31 March.
Commencement Information
I1Sch. 1 para. 3 in force at 7.10.2013 by S.I. 2013/1682, art. 3(b)