# The Value Added Tax Regulations 1995, Regulation 44: Interpretation of Part VI

Extent: E+W+S+N.I.

In this Part—
“body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993 and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty;
“payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/44 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.