{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-12",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-12.json",
  "legislation": "uksi/1993/2001",
  "legislation_title": "The Value Added Tax (Payments on Account) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Calculation of the payments on account",
  "text": "(1) Subject to articles 12A, 13, 14 and 15 below, the amount of each payment on account to be made by a taxable person who falls within article 6 above shall equal one twenty-fourth of the total amount of tax, ... which he was liable to pay in respect of the prescribed accounting periods the ends of which fell within the basic period.\n(2) The reference in paragraph (1) to the “total amount of tax” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 12 renumbered as art. 12(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(5)(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in art. 12 inserted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 12 substituted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 8"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 12 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Art. 12(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(5)(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12 in force at 2.9.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2001/article/12",
    "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."
}