"Benefit year" with respect to any individual means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits except that the benefit year shall be fifty-three weeks if filing of a new valid claim would result in overlapping any quarter of the base period of a previously filed new claim. An initial claim for benefits filed in accordance with regulations prescribed by the Commission under the provisions of this title shall be deemed to be a valid claim within the purposes of this definition if the individual has been paid wages in his base period sufficient to make him eligible for benefits under the provisions of Chapter 6 (§ 60.2-600 et seq.) of this title.
Va. Code § 60.2-206