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3. In regulation 3 (Interpretation)—
(a)after the definition of “repayment” insert—
““repayment threshold” means an amount given in regulation 24(6);
“repayment threshold Year” means: the period from 6th April to 5th April of the following year;”;
(b)in the definition of “tax year” —
(i)in sub-paragraph (b) before “for the purpose of Part 3” insert “subject to sub-paragraph (c),”
(ii)After sub-paragraph (b) insert—
“(c)for the purposes of regulations 31 and 35(1) and (2) means the period from 6th April to 5th April of the following year”; and
(c)after the definition of “tax year” insert—
““tax year 2009-10” for the purpose of Part 3 means the tax year beginning on 6 th April 2009 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way);”.
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