http://www.legislation.gov.uk/ukpga/1983/55/section/38CValue Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 General<Addition ChangeId="d29p12896" CommentaryRef="c14321881"> Payments on account.</Addition>38C1The Treasury may make an order under this section if they consider it desirable to do so in the interests of the national economy.2An order under this section may provide that a taxable person of a description specified in the order shall be under a duty—ato pay, on account of any tax he may become liable to pay in respect of a prescribed accounting period, amounts determined in accordance with the order, andbto do so at such times as are so determined.3Where an order is made under this section, the Commissioners may make regulations containing such supplementary, incidental or consequential provisions as appear to the Commissioners to be necessary or expedient.4A provision of an order or regulations under this section may be made in such way as the Treasury or, as the case may be, the Commissioners think fit (whether by amending provisions of or made under the enactments relating to tax, or otherwise).5An order or regulations under this section may make different provision for different circumstances.Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)S. 38C inserted (16.3.1992) by Finance Act 1992 (c. 20), s. 6(1).
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<dc:title>Value Added Tax Act 1983 (repealed 1.9.1994)</dc:title>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881"> Payments on account.</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">The Treasury may make an order under this section if they consider it desirable to do so in the interests of the national economy.</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">An order under this section may provide that a taxable person of a description specified in the order shall be under a duty—</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">to pay, on account of any tax he may become liable to pay in respect of a prescribed accounting period, amounts determined in accordance with the order, and</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">to do so at such times as are so determined.</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">Where an order is made under this section, the Commissioners may make regulations containing such supplementary, incidental or consequential provisions as appear to the Commissioners to be necessary or expedient.</Addition>
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<Addition ChangeId="d29p12896" CommentaryRef="c14321881">A provision of an order or regulations under this section may be made in such way as the Treasury or, as the case may be, the Commissioners think fit (whether by amending provisions of or made under the enactments relating to tax, or otherwise).</Addition>
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<Para>
<Text>
Act repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00004" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2" CitationRef="c00004" SectionRef="section-100-2">ss. 100(2)</CitationSubRef>
,
<CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/2" CitationRef="c00004" SectionRef="section-101-2">101(2)</CitationSubRef>
,
<CitationSubRef id="c00007" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15" Operative="true" CitationRef="c00004" SectionRef="schedule-15">Sch. 15</CitationSubRef>
(with
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,
<CitationSubRef id="c00009" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/6" CitationRef="c00004" SectionRef="schedule-13-paragraph-6">6</CitationSubRef>
,
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)
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<Para>
<Text>
<CitationSubRef id="c02516" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/38C" SectionRef="section-38C">S. 38C</CitationSubRef>
inserted (16.3.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/20" id="c02517" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="20" Title="Finance Act 1992">Finance Act 1992 (c. 20)</Citation>
,
<CitationSubRef id="c02518" URI="http://www.legislation.gov.uk/id/ukpga/1992/20/section/6/1" Operative="true" CitationRef="c02517" SectionRef="section-6-1">s. 6(1)</CitationSubRef>
.
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