# Finance (No. 2) Act 2017, Paragraph 51


In section 77(4A) of VATA 1994 (cases in which the time allowed for assessment is 20 years), in paragraph (d) after “11A” insert “ or an obligation under paragraph 17(2) or 18(2) of Schedule 17 to FA 2017 ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.