Part 2 U.K. Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Payments on Account) Order 1993 U.K.

25.—(1) The Value Added Tax (Payments on Account) Order 1993 M1 is amended as follows.

(2) In articles 2(2), 11(1), 12, 12A(1), 13(a) and (b), 14, 15(a) and (b), omit “excluding the tax on goods imported from countries other than member States,”.

(3) After article 2(2) insert—

“(3) The last reference in paragraph (2) to the “total amount of tax” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(4) In article 11, after paragraph (1) insert—

“(1A) The reference in paragraph (1) to the “total amount of tax” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(5) In article 12—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) The reference in paragraph (1) to the “total amount of tax” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(6) In article 12A, after paragraph (1) insert —

“(1A) The reference in paragraph (1) to “liability to VAT for the preceding month” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(7) In article 13—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) In paragraph (1), the first reference to the “total amount of tax” in each of sub-paragraphs (a) and (b) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(8) In article 14—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) The first reference to the “total amount of tax” in paragraph (1) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

(9) In article 15—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) In paragraph (1), the references to the “total amount of tax” in each of sub-paragraphs (a) and (b) includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.”.

Commencement Information

I1 Reg. 25 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 1993/2001; amended by S.I. 1995/291, 1996/1196, 2007/1420, 2011/21 and 2019/59. The amendments made by the last-named instrument are not yet in force.