Eligibility
I1I2I35Entitlement periods
1
The length of an entitlement period is 3 months.
This is subject to the following provision.
2
Regulations may—
a
amend subsection (1) so as to alter the length of an entitlement period, and
b
in consequence of any provision made under paragraph (a), amend any reference in this Act to a period which begins on the day on which a declaration of eligibility is made and is the same length as an entitlement period.
3
Regulations may make further provision about entitlement periods, including, in particular—
a
provision for determining when entitlement periods are to begin or end, and
b
provision enabling HMRC, in circumstances specified in the regulations, to vary the length of an entitlement period in particular cases.
4
Provision made by virtue of subsection (3)(b) may not enable HMRC to vary the length of an entitlement period by more than F12 months .