Duties Act 1997

This section applies to the calculation of a period of time for the purpose of determining when the payment of duty is due under this Act.

A month is taken to be a period commencing at the beginning of a day of one of the 12 named months (within the meaning of the Interpretation Act 1987) and ending—

at the end of the corresponding day of the next named month, or

if there is no such corresponding day, at the end of the next named month.

A period of 2 or more months is taken to be a period commencing at the beginning of a day of one of the 12 named months (within the meaning of the Interpretation Act 1987) and ending—

at the end of the corresponding day of the last named month within the period, or

if there is no such corresponding day, at the end of that named month.

Section 36 (except subsection (1)) of the Interpretation Act 1987 applies to the calculation of a period of time to which this section applies.