# The Value Added Tax (Payments on Account) Order 1992, Article 11: Business carried on in divisions


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—
(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
(b) the amount of tax which the divisions were liable to pay in respect of that period in aggregate exceeded £2,000,000.

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Source: https://www.legislation.gov.uk/uksi/1992/1510/article/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.