# Finance Act 2009, Paragraph 8A


(1) Paragraphs 8B to 8E apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to, 11A and 11B to 11M 11N in the Table which relates to a period of less than 6 months but more than 2 months.
(2) But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).
(3) Paragraph 8K sets out how payments on account of VAT (item 6A) are to be treated for the purposes of paragraphs 8B to 8E.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8A (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.