{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Citation and commencement",
  "text": "For article 4(2) there shall be substituted—\n“(2) Where such a taxable person has a prescribed accounting period exceeding one month which begins on or after 2nd March each year and ends on or before 30th June each year, he shall be under a like duty to make payments on account also in respect of that prescribed accounting period.”",
  "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/4",
    "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."
}