PART XI U.K.TIME OF SUPPLY AND TIME OF ACQUISITION

[F1 94A.  In this Part a reference to receipt of payment (however expressed) includes a reference to receipt by a person to whom a right to receive it has been assigned.] U.K.

Textual Amendments

F1 Reg. 94A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 3