xmlns:atom="http://www.w3.org/2005/Atom"
12. An application under regulation 9 or 10 must be received—
(a)before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or
(b)within such further time as the Department or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.