{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Time for payment",
  "text": "Subject to article 6 below and save as the Commissioners may otherwise allow, in respect of each prescribed accounting period a payment on account shall be paid to the Controller not later than—\n(a) the last day of the month next following the end of the first month included therein, and\n(b) the last day of the month next following the end of the second month included therein.",
  "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/5",
    "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."
}