Relevant period, relevant day and relevant year
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4.—(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 2023 and ending on 31st March 2028.
(2) A relevant day is a day falling within a relevant year.
(3) A relevant year is a financial year beginning on 1st April 2023, 2024, 2025 or 2027.
(4) An early relevant year is a year beginning on 1st April 2023, 2024 or 2025.
(5) The final relevant year is the year beginning on 1st April 2027.