Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 3 U.K. VAT: supplementary charge and orders changing rate

Part 1 U.K. Supplementary charge to VAT

Receipt of payments U.K.

9 U.K. In this Schedule a reference to receipt of a payment by the person making a supply or granting a right (however expressed) includes a reference to receipt by a person to whom a right to receive it has been assigned.