# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 4: Citation and commencement


For article 4(2) there shall be substituted—
“(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.”

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Source: https://www.legislation.gov.uk/uksi/1995/291/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.