# The Value Added Tax Regulations 1995, Regulation 47: Payments on Account

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

Where a taxable person fails to make a payment on account by the last day by which he is required to make it, that payment on account shall be recoverable as if it were VAT due from him.

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/47 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.