VPOA1300 - Introduction to the payments on account (POA) regime: Law and regulations

EC Law	EC Directive 2006/112 Article 206
Primary	VAT Act 1994, Section 28
Secondary	VAT (Payments on Account) Order 1993 (SI 1993/2001) as amended.\nVAT Regulation 1995, Regulations 44-48 (SI 1995/2518)
Tertiary	Notice of Direction