{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24C",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24C.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/24C",
  "kind": "regulation",
  "number": "24C",
  "heading": null,
  "text": "(1) For the purposes of regulations 24A and 24B, “payment”—\n(a) means a payment in money and “pay” and “pays” are to be construed accordingly; and\n(b) includes cases where a person—\n(i) sets off an amount against a corresponding monetary liability of another person; or\n(ii) makes a “relevant payment” as defined in regulation 38ZA(2).\n(2) For the purposes of applying regulation 38ZA, the reference in regulation 24A(b) and (c) and in regulation 24B(b) to—\n(a) “the supplier” includes a reference to the “first supplier” as defined in regulation 38ZA(2); and\n(b) “the recipient of the supply” includes a reference to the “final consumer” as defined in regulation 38ZA(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 24A-24C inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 6 (with reg. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/24C",
    "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."
}