Article 8 Time for paymentI1
United Kingdom
F1Subject to article 9 below, in respect of each prescribed accounting period a payment on account shall be made to the Controller not later than—
(a)
the last day of the month next following the end of the first complete month included therein, and
(b)
the last day of the month next following the end of the second complete month included therein.
Annotations
Textual amendments
- F1
Words in art. 8 substituted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 4
Commencement
- I1
Art. 8 in force at 2.9.1993, see art. 1