# The Value Added Tax (Amendment) (No. 2) Regulations 1999, Regulation 3


After regulation 94 there shall be inserted—
“94A In this Part a reference to receipt of payment (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/uksi/1999/599/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-1999/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.