[F1 PART XIXB U.K.REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

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

Attribution of payments U.K.

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