20E+WIn paragraphs 17 to 19 “financial year” means—
(a)the period beginning with the day on which this Schedule comes fully into force and ending with the following 31 March, and
(b)every subsequent period of 12 months ending with 31 March.
Commencement Information
I1Sch. 3 para. 20 in force at 1.9.2018 by S.I. 2018/945, reg. 3(b)