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- Point in Time (02/03/1995)
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Point in time view as at 02/03/1995.
There are currently no known outstanding effects for the The Value Added Tax (Payments on Account) Order 1993, Section 4.
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4.—(1) A taxable person falling within article 5 or 6 below shall be under a duty to pay, on account of any tax he may become liable to pay in respect of each prescribed accounting period exceeding one month beginning on or after [F11st April each year], amounts (in this Order referred to as “payments on account”) determined in accordance with this Order at times so determined, provided that in the case of a taxable person falling within article 6 below there shall be no duty to pay such amounts in respect of a prescribed accounting period other than one beginning after the basic period.
[F2(2) Where such a taxable person has a prescribed accounting period exceeding one month which begins on or after 2nd March each year and ends on or before 30th June each year, he shall be under a like duty to make payments on account also in respect of that prescribed accounting period.]
Textual Amendments
F1Words in art. 4(1) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 3 (with art. 13)
F2Art. 4(2) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 4 (with art. 13)
Commencement Information
I1Art. 4 in force at 2.9.1993, see art. 1
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