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

Citation and commencement

1.  These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2009 and come into force on 15th August 2009.

Amendment of the Value Added Tax Regulations 1995

2.  The Value Added Tax Regulations 1995(1) are amended as follows.

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

3.  In regulation 84(5)(e)(2), for the words from “of the” to the end, substitute—

“of the Taxes Act(3); 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(4).”.

4.  In regulation 93(15)(5), after “Taxes Act” insert “; but this is subject to paragraph (16).”.

5.  After regulation 93(15) insert—

“(16) For the purposes of this regulation—

(a) 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; and

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

6.  For paragraph (4) of regulation 94B(6) substitute—

“(4) For the purposes of paragraph (2)—

(a) any question whether one person is connected with another shall be determined in accordance with section 839 of the Taxes Act;

(b) 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;

(c) “company” and “control” have the same meaning as in section 839 of the Taxes Act; and

(d) “undertaking” and “group undertaking” have the same meaning as in section 1161 of the Companies Act 2006(7).”.

Amendment of Part 23 of and Schedule 1 to the Regulations (refunds to “do-it-yourself” builders)

7.  In regulation 201(a), for the words “the form numbered 11 in Schedule 1 to these Regulations” substitute “the relevant form for the purposes of the claim”.

8.  After regulation 201 insert—

“201A.   The relevant form for the purposes of a claim is—

(a) Form 11A in Schedule 1 to these Regulations where the claim relates to works described in section 35(1A)(a) or (b) of the Act(8);

(b) Form 11B in Schedule 1 to these Regulations where the claim relates to works described in section 35(1A)(c) of the Act.”.

9.  In Schedule 1, for the form numbered 11 (VAT refunds for DIY builders) substitute the forms numbered 11A (VAT refunds for DIY housebuilders – Claim form for new houses) and 11B (VAT refunds for DIY housebuilders – Claim form for conversions) contained in the Schedule to these Regulations.

Bernadette Kenny

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

21st July 2009