{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-15",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-15.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/15",
  "kind": "article",
  "number": "15",
  "heading": "Groups of companies",
  "text": "Where, under article 14 above, a body corporate is treated as falling within article 4 above, the amount of each payment on account shall equal such amount as would have been payable by it as determined in accordance with articles 7 to 10 above as if it had always fallen within article 4 above other than as a member of a group and had prescribed acccounting periods identical to those of the group of which it had been a member.",
  "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/15",
    "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."
}