{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/note.json",
  "legislation": "uksi/1992/1844",
  "legislation_title": "The Value Added Tax (Payments on Account) (No. 2) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations contain provisions supplementary to the Value Added Tax (Payments on Account) (No. 2) Order 1992 (S.I. 1992/1668). They revoke and replace the Value Added Tax (Payments on Account) Regulations 1992 (S.I. 1992/1536). They provide for—\n(a) notification to a taxable person who is required to make payments on account under the Order (regulation 4),\n(b) payment of the excess to a taxable person where the payments on account made in respect of a period exceed the tax due (regulation 5),\n(c) recovery of payments on account (regulation 6), and\n(d) the application of these Regulations in relation to a body corporate whose VAT registration is in the names of divisions under section 31 of the Value Added Tax Act 1983 (regulation 7).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1844/note",
    "retrieved_at": "2026-10-29T14:18:10.805313+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."
}