# Finance Act 1993, Paragraph 5A

Extent: E+W+S+N.I.

(1) This paragraph applies where regulations under both paragraph 2 and paragraph 4A above apply—
(a) as regards the same contract, and
(b) for the same accrual period.
(2) Regulations may provide that, as regards any day falling within the period and identified in accordance with prescribed rules, the accrued amount shall be ascertained in accordance with rules prescribed under this paragraph (rather than provisions made under either of those paragraphs).

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/5A (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-15/paragraph-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.