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

Amendment of Part 11 of the Regulations (time of supply and time of acquisition)

This section has no associated Explanatory Memorandum

5.  After regulation 93(15) insert—

(16) For the purposes of this regulation—

(a)a company is not connected with another company only because both are under the control of—

(i)the Crown,

(ii)a Minister of the Crown,

(iii)a government department, or

(iv)a Northern Ireland department; and

(b)“company” and “control” have the same meaning as in section 839 of the Taxes Act..