# The Value Added Tax (Payments on Account) Order 1993, Article 3: Revocation

Extent: E+W+S+N.I.

(1) Subject to paragraph (2) below, the Value Added Tax (Payments on Account) (No. 2) Order 1992 is hereby revoked.
(2) The duty under the Value Added Tax (Payments on Account) (No. 2) Order 1992 of any taxable person to make a payment on account in respect of a prescribed accounting period beginning before 2nd September 1993 shall not be affected by the revocation of that Order which shall continue to have effect in relation to any such payment on account.

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Source: https://www.legislation.gov.uk/uksi/1993/2001/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.