{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-2/paragraph-9.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/schedule/2/paragraph/9",
    "retrieved_at": "2026-10-29T09:09:51.999037+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}