PART 1 Preliminary

2 Relevant period, relevant day and relevant year
1 The relevant period in relation to which, in accordance with section 57A of the Act, these Regulations apply, is the period beginning on 1st April 2010 and ending on 31st March 2015.
2 A relevant day is a day falling within the relevant period.
3 A relevant year is a financial year falling within the relevant period.