Finance Act 2009, Paragraph 5 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F15U.K.In this Part of this Schedule—
“assessment” has the same meaning as in paragraph 3 of Schedule 53;
“prescribed accounting period” has the same meaning as in VATA 1994;
F2...]
Textual Amendments
F1Sch. 54A Pt. 2 inserted (1.1.2023) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 4(3); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)
F2Words in Sch. 54A para. 5 omitted (with effect in accordance with s. 23(5) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 23(4)(a)
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