“prescribed accounting period”

1. The Climate Change Levy (General) Regulations 2001 SI
2. The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 SI
3. Finance Act 1986 Act
4. Finance Act 2008 Act
5. Finance Act 2009 Act 3 definitions
6. The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 SI
7. Finance Act 2022 Act
8. The Landfill Tax Regulations 1996 SI
9. The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 SI
10. Value Added Tax Act 1994 Act
11. The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001 SI
12. The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 SI
13. The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 SI
14. The Value Added Tax Regulations 1995 SI 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.