# The Value Added Tax (Payments on Account) Order 1992, Article 12: Business carried on in divisions


For the purpose of calculating the amount of each payment on account payable by a division of a body corporate under this Order, articles 7 to 10 shall apply in relation to the division as they apply in relation to a taxable person.

---
Source: https://www.legislation.gov.uk/uksi/1992/1510/article/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.