year of assessment means the period of 12 months commencing on 1st January 1948, and each subsequent period of 12 months.
Notice of assessment means a written notice by the division, based on a citation, that the employer must pay the amount of wages, penalties, or fines assessed.
self-assessment ’ means a determination of the amount of tax payable under a tax Act by a taxpayer and—
Planning Period Quarter means any of the following three month periods in the Planning Period: June, July and August; September, October and November; December, January and February; or March, April and May.
transition year means the financial year of an issuer or business in which the issuer or business changes its financial year-end;
Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;
Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.
Estimated Incremental Quarterly Tax Amount has the meaning assigned to such term in Section 6.9.
Assessment year means the period of twelve months commencing on the 1st day of April every year;
Relevant Year t means the Financial Year for the purposes of which any calculation falls to be made; "Relevant Year t-1" means the Financial Year preceding Relevant Year t, and similar expressions shall be construed accordingly;
Reviewed Year has the meaning ascribed to said phrase under Section 6225(d)(1) of the Code.
Accounting Period means a period ending on and including an accounting date and commencing (in case of the first such period) on the date on which the Trust Property is first paid or transferred to the Trustee and (in any other case) from the next day of the preceding accounting period.
Financial Year means a year commencing on and including the 1st day of July;
Election Year means a year in which ordinary elections for local governments are required to be held;
Academy Financial Year means the year from 1st September to 31st August or such other period as the Secretary of State may from time to time specify by notice in writing to the Academy Trust;
Assessment Period means such period as is prescribed in sections 19 to 21 over which income falls to be calculated;
Post-Distribution Period means any Taxable period (or portion thereof) beginning after the Distribution Date.
Scheme Year means a period of one year beginning with 1st April and ending with 31st March;
Year of Eligibility Service means where an Employer designates a one or two 12-consecutive-month eligibility waiting period, an Employee must complete at least 1,000 Hours of Employment during each 12-consecutive-month period (measured from his date of Employment and then as of the first day of each Plan Year commencing after such date of Employment); provided, however, if an Employee is credited with 1,000 Hours of Employment in both the initial eligibility computation period and the first Plan Year which commences prior to the first anniversary of the Employee's employment commencement date, the Employee will be credited, for eligibility purposes, with two Years of Eligibility Service. Where an Employer designates an eligibility waiting period of less than 12 months, an Employee must, for purposes of eligibility, complete a required number of hours (measured from his date of Employment and each anniversary thereafter) which is arrived at by multiplying the number of months in the eligibility waiting period requirement by 83 1/3; provided, however, if an Employee completes at least 1,000 Hours of Employment within the 12 month period commencing on his Employment commencement date or during any Plan Year commencing after such Employment commencement date, such Employee will be treated as satisfying the eligibility service requirements.
Planning Period Balance means the entire period of time remaining in the Planning Period following the month that a monthly auction is conducted.
taxation year means the calendar year to which an assessment roll applies for the purposes of taxation;
Monthly Progress Report means the report similar in form and content attached hereto as Appendix III.
Semi-Annual Period means each period of six-months, commencing on the first day of a Fiscal Year; provided that the first such period shall begin on July 1, 2013 and end on December 31, 2013.
Semi-Annual Distribution Date means the "Distribution Dates" set forth under "Summary of Essential Financial Information--Estimated Distributions--Semi-Annual Distributions" in the Prospectus Part I for a Trust.
Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.
relevant year means a year commencing at 00:00 hours on 1 April and ending at 23:59 hours on the following 31 March;