[Part 2A VAT: Special Provision as to Period for which Amount Carries Interest]
Finance Act 2009 (2009 c 10) | Legislation

[Part 2A VAT: Special Provision as to Period for which Amount Carries Interest]

[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

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