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

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

3.  In regulation 84(5)(e)(1), for the words from “of the” to the end, substitute—

“of the Taxes Act(2); but this is subject to sub-paragraph (f);

(f) 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;

(g) “company” and “control” have the same meaning as in section 839 of the Taxes Act(3).”.

(1)

Regulation 84(5) was substituted by S.I. 2003/1069 and amended by S.I. 2008/1146; there are other amendments to regulation 84 but none is relevant.

(2)

Section 96(1) of the Value Added Tax Act 1994 (c. 23) defines “the Taxes Act” as the Income and Corporation Taxes Act 1988 (c. 1).

(3)

1988 c. 1; section 839 was amended by the Finance Act 1995 (c. 4), section 74 and Schedule 17, paragraph 20; the Finance Act 2006 (c. 25), section 178, Schedule 13, paragraphs 7 and 25 and Schedule 26, Part 3(15); the Income Tax Act 2007 (c. 3), Schedule 1, paragraphs 1 and 223; and S.I. 2005/3229.