(1) Subject to subsection ( 2), each:
(a) financial year; or
(b) other period of 12 months specified in the Rules ;
that starts on or after 1 July 2010 is a contribution year .
(2) The Rules may declare that a financial year specified in the Rules is the last contribution year. If they do so, no subsequent financial year, or period of 12 months specified in the Rules for the purposes of paragraph ( 1)(b), is a contribution year.
(3) Rules made for the purposes of paragraph ( 1)(b) may specify a different period for a particular eligible insurer or class of eligible insurer s. If they do so, the reference in subsection ( 1) to the period is taken, in its application to that insurer or to an insurer of that class, to be a reference to that period for that insurer or class.