SCHEDULES
SCHEDULE 1LBRO: supplementary
Financial year
14
(1)
The financial year of LBRO is the period of twelve months ending on 31 March.
(2)
But the first financial year of LBRO is the period—
(a)
starting on the day on which section 1 comes into force, and
(b)
ending on the following 31 March.