116.References in the Act to “financial year” are defined by this section as being the 12 months ending with 31 March. This is the standard definition of “financial year” and represents no change from previous practice.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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