{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-9",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": "Calculation of the payments on account",
  "text": "The amount of any payment on account which, in accordance with article 5 or 6, is payable in November 1992, December 1992 or January 1993 shall be determined in accordance with article 7 or 8 above, except that tax which the taxable person was liable to pay on goods imported from member States shall be excluded from the calculation of the total amount of tax.",
  "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/9",
    "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."
}