# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 13: Citation and commencement


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.

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Source: https://www.legislation.gov.uk/uksi/1995/291/article/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.