The Value Added Tax Regulations 1995

[F1 Attribution of payments U.K.

172J.   The rules on the attribution of payments in regulation 170 and, as the case may be, [F2 170A(5)] above shall apply for determining whether anything paid is to be taken as paid by way of consideration for a particular supply.]

Textual Amendments

F1 Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8

F2 Word in reg. 172J substituted (1.3.2007) by The Value Added Tax (Amendment) Regulations 2007 (S.I. 2007/313), regs. 1, 5