# The Value Added Tax (Payments on Account) Order 1992, Article 9: Calculation of the payments on account


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.

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Source: https://www.legislation.gov.uk/uksi/1992/1510/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.