{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992/article-4.json",
  "legislation": "uksi/1992/1668",
  "legislation_title": "The Value Added Tax (Payments on Account) (No.2) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Payments on account",
  "text": "(1) A taxable person of a description falling within article 5 below shall be under a duty to pay, on account of any tax he may become liable to pay in respect of each prescribed accounting period exceeding one month beginning on or after 1st October 1992, amounts (in this Order referred to as “payments on account”) determined in accordance with this Order at times so determined.\n(2) Where such a taxable person has a prescribed accounting period exceeding one month which begins on or after 2nd September 1992 and which relates to the tax period 12/92 to which reference is shown in the certificate of registration issued to him, he shall be under a like duty to make payments on account also in respect of that prescribed accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1668/article/4",
    "retrieved_at": "2026-10-29T14:19:42.703653+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."
}