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The Value Added Tax (Amendment) (No. 3) Regulations 2009

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Value Added Tax Regulations 1995 (1995/2518) (“the Regulations”).

Regulations 3 to 5 amend regulations 84(5)(e) and 93(15) and insert regulations 84(5)(f) and (g) and 93(16) so that, when applying section 839 of the Income and Corporation Taxes Act 1988 (c. 1) (“the Taxes Act”), a company is not connected with another company for the purposes of regulations 84 and 93 only because both are under the control of the Crown, a Minister of the Crown, a government department or a Northern Ireland department.

Regulation 6 substitutes regulation 94B(4) so that, for the purposes of regulation 94B(2), any question whether one person is connected with another will be determined in accordance with section 839 of the Taxes Act but subject to the qualification that a company is not connected with another company for the purposes of that regulation only because both are under the control of the Crown, a Minister of the Crown, a government department or a Northern Ireland department. Regulation 94B(4)(d) defines “undertaking” and “group undertaking”.

Regulations 7 and 8 amend regulation 201(a) and insert regulation 201A so that a claim for refund of VAT under section 35 of the Value Added Tax Act 1994 (c. 23) (refund of VAT to persons constructing certain buildings) must be made on Form 11A or Form 11B in Schedule 1 to the Regulations. Form 11A must be used for refunds in respect of works relating to the construction of building designed as a dwelling or number of dwellings or for use solely for certain residential or charitable purposes. Form 11B must be used for refunds in respect of works relating to the conversion of a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or for use solely for certain residential purposes.

Regulation 9 and the Schedule to these Regulations amend Schedule 1 by substituting Forms 11A and 11B for Form 11.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

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