# The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, Article 9: Transitional provisions and savings


Section 77(4A)(c) and (d) of VATA 1994 (value added tax: assessments: time limits and supplementary assessments) shall not apply where the end of the prescribed accounting period or the importation, acquisition or event giving rise to the penalty, as appropriate, occurred on or before 31 March 2010, except where VAT has been lost in circumstances giving rise to a penalty under section 67 of VATA 1994 (failure to notify and unauthorised issue of invoices).

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Source: https://www.legislation.gov.uk/uksi/2009/403/article/9 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.