90Meaning of “charging year” and “initial charging year”U.K.
This section has no associated Explanatory Notes
In this Part—
“charging year” means any period of 12 months beginning with 1 April, except such a period that falls before the initial charging year;
“initial charging year” means the period of 12 months beginning with 1 April specified by OFCOM in a notice published for the purposes of this Part.
Commencement Information
I1S. 90 in force at Royal Assent, see s. 240(4)(n)