Sch 3 para 3 Meaning of reporting year
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 2016; (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .