Related Commentary  Related HMRC Manuals

28(1)  The Treasury may make an order under this section if they consider it desirable to do so in the interests of the national economy.

28(2)  An order under this section may provide that a taxable person of a description specified in the order shall be under a duty–

(a)to pay, on account of any VAT he may become liable to pay in respect of a prescribed accounting period, amounts determined in accordance with the order, and

(b)to do so at such times as are so determined.

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