http://www.legislation.gov.uk/uksi/1992/1844/regulation/1/made
The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
VAT
Tax
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
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—notification to a taxable person who is required to make payments on account under the Order (regulation 4),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),recovery of payments on account (regulation 6), andthe 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).
The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
Regulations
The Value Added Tax Regulations 1995
Sch. 2
reg. 3(2)
(3)
reg. 1
1
These Regulations may be cited as the Value Added Tax (Payments on Account) (No. 2) Regulations 1992 and shall come into force on 19th August 1992.