# The Value Added Tax Regulations 1999, Regulation 4


After regulation 171(4) there shall be inserted—
“(5) For the purposes of this regulation a reference to payment shall not include a reference to a payment received by a person to whom a right to receive it has been assigned.”.

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Source: https://www.legislation.gov.uk/uksi/1999/3029/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1999/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.