Meaning of reporting year
This section has no associated Explanatory Memorandum
3. For the purposes of this Schedule, each of the following is a “reporting year”—
(a)the period beginning with 5th October 2015 and ending with 6th April 2016;
(b)each period of 12 months beginning with 7th April in the period of 6 years beginning with 7th April 2016;
(c)the period beginning with 7th April 2022 and ending with 4th October 2022.