{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "Where a taxable person fails to make a payment on account by the last day by which he is required to make it, that payment on account shall be recoverable as if it were tax due from him.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1844/regulation/6",
    "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."
}