Section Sch1-30 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Meaning of relevant year

30 Meaning of relevant year (1) In this Part, relevant year means the most recent tax year (as defined in section YA 1 of the Income Tax Act 2007) last ended before the commencement of the period of incapacity. (2) However, in the case of a self-employed person or a shareholder-employee, the relevant year is the most recent year ending with the balance date (whether 31 March or another date) of the self-employed person or shareholder-employee before the commencement of the period of incapacity. Compare: 1998 No 114 Schedule 1 cl 5 Clause 30 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” . Clause 30 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” . Schedule 1 clause 30(1): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).