{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Cessation of duty to make payments on account",
  "text": "If the total amount of tax which a taxable person who is under a duty to make payments on account was liable to pay in respect of the prescribed accounting periods the ends of which fell within any one period of one year ending after the end of the basic period was less than £1,800,000, then, with effect from the date of the written approval by the Commissioners of a written application by the taxable person to that effect, he shall not be under a duty to make payments on account.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in art. 7 substituted (1.6.2011) by The Value Added Tax (Payments on Account) (Amendment) Order 2011 (S.I. 2011/21), arts. 1(2), 2(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 7 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/7",
    "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."
}