{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Where a taxable person is required to pay a payment on account but he fails to do so by the last day on which he is so required, that payment on account shall be recoverable as if it were tax due from him.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1536/regulation/5",
    "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."
}