# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 8: Citation and commencement


For article 11(1)(b) there shall be substituted—
“(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”

---
Source: https://www.legislation.gov.uk/uksi/1995/291/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.