The Value Added Tax (Payments on Account) (No.2) Order 1992
This Order, which is made under section 38C of the Value Added Tax Act 1983 (c. 55), revokes and replaces the Value Added Tax (Payments on Account) Order 1992 (S.I.1992/1510) which did not come into force. It provides that certain taxable persons shall, in respect of each of their tax periods beginning on or after 2nd September 1992, make payments on account of any tax they may become liable to pay.