# The Value Added Tax (Payments on Account) (No. 2) Regulations 1992, Regulation 6


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.

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Source: https://www.legislation.gov.uk/uksi/1992/1844/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.