Tax Years (Q2 (Dana) of the Dec 2012 paper) – UK variant

Hello,

In ACCA’s answers to Q2 (Dana) of the Dec 2012 paper the tax years are set out as follows:
2011/12 – (1 Jan 2012 to 5 April 2012)
2012/13 – (1 Jan 2012 to 31 December 2012)
2013/14 – (Year ended 30 September 2013)

Please could someone explain why they don’t just use the normal tax years (i.e. 5 April to 4 April)?

Exam paper: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/exampapers/uk/p6uk_2012_dec_q.pdf
ACCA answers: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/exampapers/uk/P6UK_2012_dec_ans.pdf

Thanks,

Stu