# The Value Added Tax (Amendment) (No. 6) Regulations 2003, Regulation 23


After regulation 171(5) insert—
“(6) Paragraph (5) above does not apply where any person to whom the right to receive a payment has been assigned (whether by the claimant or any other person) is connected to the claimant.
(7) Any question for the purposes of paragraph (6) above whether any person is connected to the claimant shall be determined in accordance with section 839 of the Taxes Act.
(8) Paragraphs (6) and (7) above apply where the right to receive a payment is assigned on or after 11th December 2003.”.

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Source: https://www.legislation.gov.uk/uksi/2003/3220/regulation/23 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.