(1) In this Instrument:
“interim period” means,
(a) in the case of a year other than a non-standard year or a transition year, a period commencing on the first day of the financial year and ending nine, six or three months before the end of the financial year;
(a.1) in the case of a non-standard year, a period commencing on the first day of the financial year and ending within 22 days of the date that is nine, six or three months before the end of the financial year; or
(b) in the case of a transition year, a period commencing on the first day of the transition year and ending
(i) three, six, nine or twelve months, if applicable, after the end of the old financial year; or
(ii) twelve, nine, six or three months, if applicable, before the end of the transition year;