Related Commentary  

170A(1)  This regulation applies where–

(a)the claimant made a supply of goods and, in connection with that supply, a supply of credit;

(b)those supplies were made under a hire purchase, conditional sale or credit sale agreement; and

(c)a payment is received in relation to those supplies (other than a payment of an amount upon which interest is not charged).

170A(2)  Where the supply of goods was made before 1st September 2006 the payment shall be attributed in accordance with the rule set out in paragraph (5).

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