# The Value Added Tax (Payments on Account) Order 1992, Article 2: Interpretation


In this Order—
“the Act” means the Value Added Tax Act 1983;
“Controller” means the Controller, Customs and Excise, Value Added Tax Central Unit.

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Source: https://www.legislation.gov.uk/uksi/1992/1510/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.