Eligibility

Entitlement periods
5
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 2 months .
S. 5 partly in force at Royal Assent; s. 5 in force for specified purposes at Royal Assent, see s. 75(1)(c)
S. 5 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)
Words in s. 5(4) substituted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(2), 7(3)
S. 5 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(b)