Schedule 9ZD, Part 5, paragraph 24

References to prescribed accounting periods in section 77 (assessments: time limits, etc) are to be read in accordance with the modifications made by paragraphs 22 and 23— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

← 4 · All articles · 25 →

Source: legislation.gov.uk · retrieved 2026-07-28