{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-14",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-14.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/14",
  "kind": "article",
  "number": "14",
  "heading": "Groups of companies",
  "text": "Save as the Commissioners may otherwise allow, where any bodies corporate are treated as members of a group under section 29 of the Act and as such they fall within article 4 above, and, pursuant to an application under section 29(5) of the Act, from the beginning of a prescribed accounting period—\n(a) a body corporate is excluded from the bodies so treated, or\n(b) the bodies corporate are no longer treated as members of a group,\nthe body corporate or each of the bodies corporate, as the case may be, shall from that date be treated as falling within article 4 above.",
  "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/14",
    "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."
}