# Value Added Tax Act 1994, Paragraph 18


References to prescribed accounting periods in section 77 (assessments: time limits etc) are to be read in accordance with the modifications made by paragraphs 16 and 17—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.