SolvedVPOA1300 | Introduction to the payments on account (POA) regime: Law and regulations
From HM Revenue & Customs · VAT Payments on Account Regime
| 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 |