The Value Added Tax (Payments on Account) (No. 2) Regulations 1992

1. Introductory Text

2. 1. These Regulations may be cited as the Value Added Tax...

3. 2. In these Regulations “payments on account ” has the same...

4. 3. The Value Added Tax (Payments on Account) Regulations 1992 are...

5. 4. Save in a case to which regulation 7 below applies,...

6. 5. Save in a case to which regulation 7 below applies,...

7. 6. Where a taxable person fails to make a payment on...

8. 7. (1) In this regulation— (a) “body corporate ” means a...

9. Signature

10. Explanatory Note