PART XXU.K.REPAYMENTS TO COMMUNITY TRADERS

[F1Repayment periodU.K.

173G.  A repayment period may be for a period of time covering—

(a)a repayment year;

(b)three or more consecutive months occurring wholly within a repayment year; or

(c)the remainder of a repayment year where the period commences after 30th September in that year.]