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Changes over time for: Cross Heading: Supplementary


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/07/2012
Status:
Point in time view as at 01/12/2008.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Supplementary.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[ SupplementaryU.K.
8U.K.Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
9(1)For the purposes of this Schedule a supply of goods is a relevant supply where—U.K.
(a)the supply is a taxable supply;
(b)the goods are assets of the business in the course or furtherance of which they are supplied; and
(c) the person by whom they are supplied, or a predecessor of his, has received or claimed, or is intending to claim, a repayment of VAT on the supply to him, or the importation by him, of the goods or of anything comprised in them.
(2)In relation to any goods, a person is the predecessor of another for the purposes of this paragraph if—
(a)that other person is a person to whom he has transferred assets of his business by a transfer of that business, or part of it, as a going concern;
(b)those assets consisted of or included those goods; and
(c)the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;
and the reference in this paragraph to a person’s predecessor includes references to the predecessors of his predecessor through any number of transfers.
(3) The reference in this paragraph to a repayment of VAT is a reference to such a repayment under a scheme embodied in regulations made under section 39. ]
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