Companies Act 1985

4 Any value added tax due at the relevant date from the company and having become due within the 12 months next before that date.

For purposes of this paragraph, the tax having become due within those 12 months in respect of any prescribed accounting period falling partly within and partly outside those 12 months is taken to be such part of the tax due for the whole of that accounting reference period as is proportionate to the part of the period falling within the 12 months.