{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-11",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-11.json",
  "legislation": "uksi/1992/1510",
  "legislation_title": "The Value Added Tax (Payments on Account) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Business carried on in divisions",
  "text": "Save as the Commissioners may otherwise allow, where the registration under the Act of a body corporate is in the names of divisions under section 31(1) of the Act a division shall be under a duty to pay a payment on account under this Order if—\n(a) the amount of tax which the division was liable to pay in respect of the period specified in article 4 above exceeded £2,000,000, or\n(b) the amount of tax which the divisions were liable to pay in respect of that period in aggregate exceeded £2,000,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1510/article/11",
    "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."
}