The Value Added Tax Regulations 1995 No. 2518

PART VI U.K. PAYMENTS ON ACCOUNT

Interpretation of Part VI U.K.

44.  In this Part—

“body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993(1) and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty;

“payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.

Commencement Information

I1 Reg. 44 in force at 20.10.1995, see reg. 1

(1)

S.I. 1993/2001.