European Communities (Value-added Tax) Regulations, 1993 (S.I. Number 345 of 1993)
4. Subject to his complying with Regulation 5, a taxable person who is liable to pay an advance payment in accordance with section 19 (6) of the Principal Act may opt, as an alternative, to pay his November liability and in such circumstances all the provisions of the said section 19 (6) shall apply to the November liability as if it were the advance payment.