1.—(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 5) Regulations 2007.
(2) These Regulations come into force as follows—
(a)regulations 1 and 2 come into force on 1st September 2007;
(b)regulations 3, 4 and 5 come into force on 1st September 2007, and have effect in relation to transfers of going concerns pursuant to contracts entered into on or after that date; and
(c)the remaining regulations come into force on 1st October 2007.