http://www.legislation.gov.uk/uksi/2007/2085/introduction/made

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

VAT

en

King's Printer of Acts of Parliament

2024-05-21

VALUE ADDED TAX

Regulations 1, 2, 3, 4 and 5 of these Regulations come into force on 1st September 2007. The remaining Regulations come into force on 1st October 2007. The Regulations amend regulation 6 and Part 3 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the VAT Regulations”). Regulation 6 of the VAT Regulations relates to the transfer of a business as a going concern. Part 3 of the VAT Regulations relates to VAT invoices and other invoicing requirements.