{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Payments on account",
  "text": "(1) A taxable person falling within article 5 or 6 below shall be under a duty to pay, on account of any tax he may become liable to pay in respect of each prescribed accounting period exceeding one month beginning on or after 1st April each year, amounts (in this Order referred to as “payments on account”) determined in accordance with this Order at times so determined, provided that in the case of a taxable person falling within article 6 below there shall be no duty to pay such amounts in respect of a prescribed accounting period other than one beginning after the basic period.\n(2) Where such a taxable person has a prescribed accounting period exceeding one month which begins on or after 2nd March each year and ends on or before 30th June each year, he shall be under a like duty to make payments on account also in respect of that prescribed accounting period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 4(1) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 3 (with art. 13)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Art. 4(2) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 4 (with art. 13)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 4 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/4",
    "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."
}