{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Value Added Tax (Payments on Account) Order 1993",
  "text": "The Value Added Tax (Payments on Account) Order 1993 is amended as follows—\n(a) in article 2(1) in the definition of “the basic period” for “£2,000,000” substitute “the figure specified in article 5(1) or 6(1)”;\n(b) in article 5(1) for “£2,000,000” substitute “£2,300,000”;\n(c) in article 6(1) for “£2,000,000” substitute “£2,300,000”;\n(d) in article 7 for “£1,600,000” substitute “£1,800,000”; and\n(e) in article 16(1) for “£2,000,000” substitute “the figure specified in article 5(1) or 6(1) respectively”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/2001, amended by S.I. 1995/291; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/21/article/2",
    "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."
}