The first day of the year; in the modern Western calendar, January 1.
- From New Year's Day, Revenue will only pay out on claims for expenses incurred in the last four years.
- The lucky draw to announce the winner will be conducted on the New Year's Day.
- All being well the next New Year's Day will be spent in a new place, quiet not only the morning after a big party but all year through.
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Syllabification: New Year's Day
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