{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992.json",
  "id": "uksi/1992/1510",
  "title": "The Value Added Tax (Payments on Account) Order 1992",
  "short_title": "Value Added Tax (Payments on Account) 1992",
  "long_title": "This Order, which is made under section 38C of the Value Added Tax Act 1983 (c. 55), provides that certain taxable persons shall, in respect of each of their tax periods beginning on or after 2nd September 1992, make payments on account of any tax they may become liable to pay.",
  "citation": "S.I. 1992/1510",
  "type": "uksi",
  "year": "1992",
  "number": "1510",
  "version": "current",
  "date": "1992-06-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Persons to whom this Order applies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Time for payment",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Time for payment",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-8",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Business carried on in divisions",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-11",
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    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-13",
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      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-15",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/note",
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1992/1668",
      "affecting_title": "The Value Added Tax (Payments on Account) (No.2) Order 1992",
      "affecting_provisions": "art.3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/38C"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1510",
    "retrieved_at": "2026-10-29T14:20:45.535681+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."
}