2011 No. 21

Value Added Tax

The Value Added Tax (Payments on Account) (Amendment) Order 2011

Approved by the House of Commons

Made

Laid before the House of Commons

Coming into force

Articles 1 and 2(a), (c), (d) and (e)

Article 2(b)

The Treasury consider it desirable to make an order under section 28 of the Value Added Tax Act 19941 in the interests of the national economy.

The Treasury make the following Order in exercise of the powers conferred by sections 28(1), (2), (4) and (5) of the Value Added Tax Act 1994.