Regulation 172J Attribution of paymentsF1
The rules on the attribution of payments in regulation 170 and, as the case may be, F2170A(5) above shall apply for determining whether anything paid is to be taken as paid by way of consideration for a particular supply.
Annotations
Textual amendments
- F1
Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8
- F2
Word in reg. 172J substituted (1.3.2007) by The Value Added Tax (Amendment) Regulations 2007 (S.I. 2007/313), regs. 1, 5