{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993.json",
  "id": "uksi/1993/2001",
  "title": "The Value Added Tax (Payments on Account) Order 1993",
  "short_title": "Value Added Tax (Payments on Account) 1993",
  "long_title": "This Order, which is made under section 38C of the Value Added Tax Act 1983, revokes and replaces the Value Added Tax (Payments on Account) (No. 2) Order 1992. It provides that certain taxable persons shall make payments on account of any tax they may become liable to pay in respect of their tax periods.",
  "citation": "S.I. 1993/2001",
  "type": "uksi",
  "year": "1993",
  "number": "2001",
  "version": "current",
  "date": "1993-08-09",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2A",
      "kind": "article",
      "number": "2A",
      "heading": "Supplies to which section 55A(6) of the Act applies (customers to account for tax on supplies of a kind used in missing trader intra-community fraud)",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-2A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Persons to whom this Order applies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Persons to whom this Order applies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Cessation of duty to make payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Time for payment",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Time for payment",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Time for payment",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12A",
      "kind": "article",
      "number": "12A",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-12A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Calculation of the payments on account",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Business carried on in divisions",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/38C"
      ]
    }
  ],
  "changes_made_to": 36,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2001",
    "retrieved_at": "2026-10-29T13:52:13.437398+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."
}