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HMRC internal manual

VAT Payments on Account Regime

From
HM Revenue & Customs
Updated
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Introduction to the payments on account (POA) regime: Law and regulations

EC Law EC Directive 2006/112 Article 112
   
Primary VAT Act 1994, Section 28
Secondary VAT (Payments on Account) Order 1993 (SI 1993/2001) as amended.VAT Regulation 1995, Regulations 44-48 (SI 1995/2518)
Tertiary Notice of Direction