{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approva l by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nVALUE ADDED TAX\nMade 9th August 1993\nLaid before the House of Commons 9th August 1993\nComing into force 2nd September 1993\nWhereas the Treasury consider it desirable to make an order under section 38C of the Value Added Tax Act 1983 in the interests of the national economy:\nNow, therefore, the Treasury, in exercise of the powers conferred on them by section 38C(1), (2), (4) and (5) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 38C was inserted by section 6 of the Finance Act 1992 (c. 20)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2001/introduction",
    "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."
}