{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-46",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-46.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/46",
  "kind": "regulation",
  "number": "46",
  "heading": "Payments on Account",
  "text": "Save in a case to which regulation 48 applies, if in respect of a prescribed accounting period the total amount of the payment on account made by the taxable person exceeds the amount of VAT due from him in respect of that period, the amount of excess shall be paid to him by the Commissioners if and to the extent that it is not required by section 81 of the Act to be set against any sum which he is liable to pay to them.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 46 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/46",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}