{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Time for payment",
  "text": "Subject to article 9 below, in respect of each prescribed accounting period a payment on account shall be made to the Controller not later than—\n(a) the last day of the month next following the end of the first complete month included therein, and\n(b) the last day of the month next following the end of the second complete month included therein.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 8 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/8",
    "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."
}