Statute
Section 145 — Local Government Finance Act 1988: Interpretation: financial years etc.
Text of the provision Official document
Interpretation: financial years etc. 145 1 Chargeable financial years are financial years beginning in 1990 and subsequent years.
2 Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.
3 A financial year is a period of 12 months beginning with 1 April.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →