{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-13",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-13.json",
  "legislation": "uksi/1995/291",
  "legislation_title": "The Value Added Tax (Payments on Account) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": "Citation and commencement",
  "text": "This Order shall not apply where there is a duty under The Value Added Tax (Payments on Account) Order 1993 to make a payment on account in respect of a prescribed accounting period beginning before 2nd March 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/291/article/13",
    "retrieved_at": "2026-10-29T13:17:07.103771+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}