s 48A
In forceMeaning of quarter
Part 5Quarterly returns and payments
48A Meaning of quarter
In this Act—
quarter means—
(a)
if, for a particular employer, a period is agreed between the registrar and the employer—the period; or
(b)
in any other case—a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October in any year.
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