{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/note.json",
  "legislation": "uksi/1992/1536",
  "legislation_title": "The Value Added Tax (Payments on Account) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations contain provisions supplementary to the Value Added Tax (Payments on Account) Order 1992 (S.I. 1992/1510). They provide for—\n(a) notification to a taxable person who is required to pay payments on account under the Order (regulation 3),\n(b) payment of the excess to a taxable person where the payments on account paid in respect of a period exceed the output tax due (regulation 4), and\n(c) recovery of payments on account (regulation 5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1536/note",
    "retrieved_at": "2026-10-29T14:20:29.715060+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."
}