Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 28
Payments on account of VAT
Section 28 gives the Treasury the power to require certain taxable persons to make advance payments on account of VAT they may become liable to pay, where this is considered desirable in the interests of the national economy.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.