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- Point in Time (02/03/1995)
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Version Superseded: 01/06/1996
Point in time view as at 02/03/1995. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax (Payments on Account) Order 1993, Section 13.
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13. If—
(a)the total amount of tax, excluding the tax on goods imported from countries other than member States, which the taxable person was liable to pay in respect of the prescribed accounting periods the ends of which fell within any one period of one year—
(i)in the case of a taxable person who falls within article 5 above, ending after the end of his reference period was less than 80 per cent. of the total amount of tax relevant in his case under article 11 above, or
(ii)in the case of a taxable person who falls within article 6 above, ending after the end of the basic period was less than 80 per cent. of the total amount of tax referred to in article 12, or
(b)where such a period of one year has not ended, the Commissioners are satisfied that the total amount of tax, excluding the tax on goods imported from countries other than member States, which the taxable person will be liable to pay in respect of the prescribed accounting periods the ends of which fall within that year will be less than 80 per cent. of the total amount of tax referred to in sub-paragraph (i) or (ii) (as the case may be) of paragraph (a) above,
then, with effect from the date of the written approval by the Commissioners of a written application by the taxable person to that effect, but subject to article 14 below, the total amount of tax by reference to which his payments on account fall to be calculated shall be reduced accordingly and the amount of each payment on account beginning with the first payment on account which falls to be made after the date of that approval shall equal one twelfth of the reduced amount.
Commencement Information
I1Art. 13 in force at 2.9.1993, see art. 1
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