# The Value Added Tax Regulations 1999, Regulation 3


In regulation 165 in the definition of “payment” the words “to the claimant” where they first appear shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1999/3029/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1999/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.