{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“the Act” means the Value Added Tax Act 1994;\n“the basic period” means, in relation to a taxable person falling within article 5 or 6 below, the period of one year in which there ended the prescribed accounting periods in respect of which his liability to pay a total amount of tax exceeding the figure specified in article 5(1) or 6(1) caused him to become such a taxable person;\n“Controller” means the Controller, Customs and Excise, Value Added Tax Central Unit;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“reference period” has the meaning ascribed to it in article 11(1) below.\n(2) Any reference in articles 13 to 15 below to the total amount of tax by reference to which a taxable person’s payments on account fall to be calculated being “reduced accordingly” or “increased accordingly” is in each case a reference to a reduction or increase of the same proportion as the difference between the total amount of tax by reference to which his payments on account are currently calculated and the total amount of tax, ... which he was, or (as the case may be) which the Commissioners are satisfied that he will be, liable to pay in respect of the prescribed accounting periods the ends of which fall within the year referred to in the relevant provision of the article in question.\n(3) The last reference in paragraph (2) 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": "Word in art. 2 substituted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 2(1) substituted (1.6.2011) by The Value Added Tax (Payments on Account) (Amendment) Order 2011 (S.I. 2011/21), arts. 1(2), 2(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 2 omitted (1.6.1996) by virtue of The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 2(2) 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. 2(3) 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(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 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/2",
    "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."
}