{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "If in respect of a prescribed accounting period the total amount of the payments on account paid by the taxable person exceeds the amount of the output tax due from him, then, the amount of the excess shall be paid to him by the Commissioners if and to the extent that it is not liable to set-off under section 21 of the Finance Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1536/regulation/4",
    "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."
}