# The Value Added Tax (Payments on Account) (Amendment) Order 2011, Article 2: Amendment of the Value Added Tax (Payments on Account) Order 1993


The Value Added Tax (Payments on Account) Order 1993 is amended as follows—
(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)”;
(b) in article 5(1) for “£2,000,000” substitute “£2,300,000”;
(c) in article 6(1) for “£2,000,000” substitute “£2,300,000”;
(d) in article 7 for “£1,600,000” substitute “£1,800,000”; and
(e) in article 16(1) for “£2,000,000” substitute “the figure specified in article 5(1) or 6(1) respectively”.

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Source: https://www.legislation.gov.uk/uksi/2011/21/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.