Commentary

V3.140E Tax point—payments received by the assignee of a right

Part V3 Supplies, acquisitions and imports

V3.140E Tax point—payments received by the assignee of a right

V3.140E Tax point—payments received by the assignee of a right

With effect from 10 March 1999, and in respect of payments received on or after that date, payments received by a person to whom a right to receive has been assigned shall be treated as a receipt of payment for the purpose of establishing the time of supply under SI 1995/2518, regs 84–941.

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