# The Value Added Tax (Payments on Account) (No. 2) Regulations 1992, Regulation 2


In these Regulations “payments on account ” has the same meaning as in the Value Added Tax (Payments on Account) (No. 2) Order 1992.

---
Source: https://www.legislation.gov.uk/uksi/1992/1844/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.