# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 7: Citation and commencement


For article 11(1)(a) there shall be substituted—
“(a) 1st October to 30th September in the basic period where he has a prescribed accounting period beginning in April in any year in which he is under a duty to make payments on account,”

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Source: https://www.legislation.gov.uk/uksi/1995/291/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.