# The Value Added Tax (Payments on Account) Order 1992, Article 15: Groups of companies


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.

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Source: https://www.legislation.gov.uk/uksi/1992/1510/article/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.