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5.—(1) The period of twelve months specified for the purposes of section 81(3)(a) of the Act (implementation) is that commencing on 1st April in each year.
(2) The date specified for the purposes of section 81(3)(c) of the Act is 28th February in the year following that in respect of which the report under section 81(2) of the Act is prepared.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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