The Value Added Tax (Payments on Account) (Amendment) Order 1995

Citation and commencement

12.  For article 16(2) there shall be substituted—

(2) Where a relevant division 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, the body corporate shall be under a like duty to make payments on account also in respect of that prescribed accounting period.