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3. In regulation 3—
(a)after the definition of “repayment” insert—
““repayment threshold” has the meaning given to it in regulation 29 (7);
“repayment threshold year” means the period from 6 April to 5 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 36 and 40(1) and (2) means the period from 6 April to 5 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 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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