# The Value Added Tax (Payments on Account) (Amendment) Order 1996, Article 8


In article 12, after the words “Subject to articles” there shall be inserted “12A”, and for “one twelfth” there shall be substituted “one twenty-fourth”.

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Source: https://www.legislation.gov.uk/uksi/1996/1196/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1996/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.