# The Value Added Tax Regulations 1995, Regulation 45: Payments on Account

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

Save in a case to which regulation 48 applies, the Commissioners shall give to a taxable person who is under a duty to make payments on account notification in writing of—
(a) the amounts that he is under a duty to pay,
(b) how those amounts have been calculated, and
(c) the times for payment of those amounts.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/45 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.