Search Legislation

Finance Act 2004

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Loan year

3(1)“Loan year” means—

(a)the period of 12 months beginning with the date on which the loan is made, and

(b)each succeeding period of 12 months.

(2)But in the period of 12 months in which the loan repayment date falls, the loan year ends on the loan repayment date (and that loan year is the last loan year).

Back to top

Options/Help