# Finance Act 2009, Paragraph 12D


In this Part of this Schedule—
“prescribed accounting period” has the same meaning as in VATA 1994;
“relevant VAT return” means the VAT return for the prescribed accounting period to which the VAT credit relates;
“VAT credit” has the same meaning as in VATA 1994;
“VAT return” means a return required to be made by regulations under VATA 1994.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12D (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-12D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.