Interpretation2
In these regulations “financial year” means—
a
the period beginning with the day on which these Regulations come into force and ending on 31 March the following year, and
b
each subsequent period of a year ending on 31 March.
In these regulations “financial year” means—
the period beginning with the day on which these Regulations come into force and ending on 31 March the following year, and
each subsequent period of a year ending on 31 March.