# The Value Added Tax Regulations 1995, Regulation 94A


In this Part a reference to receipt of payment (however expressed) includes a reference to receipt by a person to whom a right to receive it has been assigned.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/94A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-94A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.