{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Calculation of the payments on account",
  "text": "Where in the period of the year mentioned in either paragraph (a), (b) or (c) of article 7 above a prescribed accounting period of the taxable person did not begin on the first day or end on the last day of a month, the reference period shall, for the purpose of article 7 above, be regarded as having comprised those prescribed accounting periods which related to the tax period references shown in the certificate of registration issued to him and falling within the period of the year mentioned in paragraph (a), (b) or (c) of article 7 as appropriate.",
  "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/8",
    "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."
}