Textual Amendments
F1Sch. 3A paras. 1-9 inserted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(8), Sch. 36
8U.K.Any notification required under this Schedule shall be made in such form [F2and manner] and shall contain such particulars [F3as may be specified in regulations or by the Commissioners in accordance with regulations.]
Textual Amendments
F2Words in Sch. 3A para. 8 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 11(a)
F3Words in Sch. 3A para. 8 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 11(b)
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. ]