- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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6.—(1) After article 12(5)(a)(iv) there shall be inserted—
“(v)(where the taxable person took possession of the goods pursuant to a transaction relating to the transfer of the assets of a business or part of a business as a going concern which was treated by virtue of any Order made or having effect as if made under section 5(3) of the Act, or under the corresponding provisions of the Manx Act, as neither a supply of goods nor a supply of services) as being the price at which the earliest of his predecessors obtained the goods;”
(2) After article 12(5)(b) there shall be added—
“;
(c)in relation to any goods, a person is the predecessor of another for the purposes of this article if—
(i)that other person is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern;
(ii)those assets consisted of or included those goods; and
(iii)the transfer of the assets is one falling by virtue of an Order made or having effect as if made under section 5(3) of the Act, or under the corresponding provisions of the Manx Act, to be treated as neither a supply of goods nor a supply of services;
and the reference in sub-paragraph (a) above to a person’s predecessors includes a reference to the predecessors of his predecessors through any number of transfers.”
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