{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": "Time for payment",
  "text": "Save as the Commissioners may otherwise allow, where a prescribed accounting period does not begin on the first day or end on the last day of a month—\n(a) the first payment on account shall be paid not later than the last day of the month next following the end of the first complete month included therein, and\n(b) the second payment on account shall be paid not later than the last day of the month next following the end of the second complete month included therein, except that where—\n(i) there is only one complete month the first payment on account shall be paid not later than the last day of that month and the second payment on account shall be paid not later than the end of the prescribed accounting period, or\n(ii) a prescribed accounting period comprises an incomplete month followed by two complete months the first payment on account shall be paid not later than the end of the first complete month and the second payment on account shall be paid not later than the end of the second complete month, or\n(iii) a prescribed accounting period comprises an incomplete month followed by two complete months and an incomplete month the first payment on account shall be paid not later than the end of the first complete month and the second payment on account shall be paid not later than the end of the second complete month.",
  "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/6",
    "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."
}