# Finance Act 1994, Section 54: Accounting for tax and time for payment.


Regulations may provide that a registrable person shall—
(a) account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;
(b) make, in relation to accounting periods, returns in such form as may be prescribed and at such times as may be so determined;
(c) pay tax at such times and in such manner as may be so determined.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/section/54 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.