{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Order supersedes S.I. 1992/1510 published on 2nd July 1992 and is being issued free of charge to all known recipients of that Statutory Instrument.Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nVALUE ADDED TAX\nMade 13th July 1992\nLaid before the House of Commons 13th July 1992\nComing into force 31st July 1992\nWhereas the Treasury consider it desirable to make an order under section 38C of the Value Added Tax Act 1983 in the interests of the national economy:\nNow, therefore, the Treasury, in exercise of the powers conferred on them by section 38C(1), (2), (4) and (5) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 38C was inserted by section 6 of the Finance Act 1992 (c. 20)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1668/introduction",
    "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."
}