Base periods
This section has no associated Explanatory Memorandum
4.—(1) The base period for the first levy period is the twelve months commencing with 6th April 2022.
(2) The base period for the second levy period is the twelve months commencing with 6th April 2023.
(3) The base period for the third levy period is the twelve months commencing with 6th April 2024.