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yes, that would generally be considered the 365 day period between 1 January and 31 December. So you would have started a new holiday year on 1 Jan and you would now be entitled to a pro-rata entitlement depending on when you leave.
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Well, it is not written down in law anywhere, but it is generally the commonly accepted position if that is what you mean?
Well, they can always argue it but as there is nothing in black and white in law, usually, the courts would look at what another relatively official source says, like a dictionary:
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