
1 
These Regulations may be cited as the Value Added Tax Regulations 1999 and shall come into force on 1st December 1999.
2 
The Value Added Tax Regulations 1995 shall be amended in accordance with regulations 3 and 4 below.
3 
In regulation 165 in the definition of “payment” the words “to the claimant” where they first appear shall be omitted.
4 
After regulation 171(4) there shall be inserted—“
(5) For the purposes of this regulation a reference to payment shall not include a reference to a payment received by a person to whom a right to receive it has been assigned.”.
5 
Section 15(4) of the Finance Act 1999 shall cease to have effect on 1st December 1999.
Martin Brown
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
8th November 1999