Eligibility

5Entitlement 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 .