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The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 1844
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations contain provisions supplementary to the Value Added Tax (Payments on Account) (No. 2) Order 1992 (S.I. 1992/1668). They revoke and replace the Value Added Tax (Payments on Account) Regulations 1992 (S.I. 1992/1536). They provide for—
(a)notification to a taxable person who is required to make payments on account under the Order (regulation 4),
(b)payment of the excess to a taxable person where the payments on account made in respect of a period exceed the tax due (regulation 5),
(c)recovery of payments on account (regulation 6), and
(d)the application of these Regulations in relation to a body corporate whose VAT registration is in the names of divisions under section 31 of the Value Added Tax Act 1983 (regulation 7).
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