Eligibility

I1I2I35Entitlement periods

1

The length of an entitlement period is 3 months.

This is subject to the following provision.

2

Regulations may—

a

amend subsection (1) so as to alter the length of an entitlement period, and

b

in consequence of any provision made under paragraph (a), amend any reference in this Act to a period which begins on the day on which a declaration of eligibility is made and is the same length as an entitlement period.

3

Regulations may make further provision about entitlement periods, including, in particular—

a

provision for determining when entitlement periods are to begin or end, and

b

provision enabling HMRC, in circumstances specified in the regulations, to vary the length of an entitlement period in particular cases.

4

Provision made by virtue of subsection (3)(b) may not enable HMRC to vary the length of an entitlement period by more than F12 months .