Section 4(2)

For the purposes of subsection (1)— in relation to a matter particulars of which are included or referred to in a statement given under section 1 ... , the material date is the date to which the statement relates, in relation to a matter particulars of which— the material date is the date to which the instalment relates, and are included or referred to in an instalment of a statement given under section 2(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in relation to any other matter, the material date is the date by which a statement under section 1 is required to be given.

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Source: legislation.gov.uk · retrieved 2026-09-04