# The Value Added Tax Regulations 1995, Regulation 172J: Attribution of payments


The rules on the attribution of payments in regulation 170 and, as the case may be, 170A(5) above shall apply for determining whether anything paid is to be taken as paid by way of consideration for a particular supply.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/172J (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.