# Finance Act 2009, Paragraph 9


In this Schedule a reference to receipt of a payment by the person making a supply or granting a right (however expressed) includes a reference to receipt by a person to whom a right to receive it has been assigned.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.