The Value Added Tax (Amendment) (No. 5) Regulations 2007

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Value Added Tax Regulations 1995

4. 3. Transfer of a going concern

5. 4. In regulation 6(3)— (a) after “transferee of a business” insert...

6. 5. In regulation 6(4)— (a) after “transferee of a business” insert...

7. 6. VAT invoices

8. 7. In regulation 14 (contents of VAT invoice)—

9. 8. For paragraph (2) of regulation 17 (section 14(6) supplies to...

10. 9. In regulation 18 (section 14(1) supplies by intermediate suppliers) delete...

11. 10. In regulation 19 (section 14(2) supplies by persons belonging in...

12. Signature

13. Explanatory Note