{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-170",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-170.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/170",
  "kind": "regulation",
  "number": "170",
  "heading": "Attribution of payments",
  "text": "—\n(1) Subject to regulation 170A below, where—\n(a) the claimant made more than one supply (whether taxable or otherwise) to the purchaser, and\n(b) a payment is received in relation to those supplies,\nthe payment shall be attributed to each such supply in accordance with the rules set out in paragraphs (2) and (3) below.\n(2) The payment shall be attributed to the supply which is the earliest in time and, if not wholly attributed to that supply, thereafter to supplies in the order of the dates on which they were made, except that attribution under this paragraph shall not be made to any supply if the payment was allocated to that supply by the purchaser at the time of payment and the consideration for that supply was paid in full.\n(3) Where—\n(a) the earliest supply and other supplies to which the whole of the payment could be attributed under this regulation occur on one day, or\n(b) the supplies to which the balance of the payment could be attributed under this regulation occur on one day,\nthe payment shall be attributed to those supplies by multiplying, for each such supply, the payment received by a fraction of which the numerator is the outstanding consideration for that supply and the denominator is the total outstanding consideration for those supplies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 170(1) substituted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 170 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/170",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}