# The Value Added Tax (Payments on Account) (Amendment) Order 1995, Article 9: Citation and commencement


For article 11(1)(c) there shall be substituted—
“(c) 1st December to 30th November in the basic period where he has a prescribed accounting period beginning in June 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/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1995/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.