# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 3: Citation and commencement


In article 4(1) for “1st October 1993” there shall be substituted “1st April each year”.

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Source: https://www.legislation.gov.uk/uksi/1995/291/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.