{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Citation and commencement",
  "text": "For article 11(1)(b) there shall be substituted—\n“(b) 1st November to 31st October in the basic period where he has a prescribed accounting period beginning in May in any year in which he is under a duty to make payments on account, and”",
  "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/8",
    "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."
}