{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/article-1.json",
  "legislation": "uksi/2011/21",
  "legislation_title": "The Value Added Tax (Payments on Account) (Amendment) Order 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and Commencement",
  "text": "(1) This Order may be cited as the Value Added Tax (Payments on Account) (Amendment) Order 2011.\n(2) This Order comes into force on 1st June 2011 save for Article 2(b) which comes into force on 1st December 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/21/article/1",
    "retrieved_at": "2026-10-29T02:20:49.056601+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."
}