# Finance Act 2009, Paragraph 5


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;
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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.