{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-9.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/3A/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) For the purposes of this Schedule a supply of goods is a relevant supply where—\n(a) the supply is a taxable supply;\n(b) the goods are assets of the business in the course or furtherance of which they are supplied; and\n(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.\n(2) In relation to any goods, a person is the predecessor of another for the purposes of this paragraph if—\n(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;\n(b) those assets consisted of or included those goods; and\n(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;\nand the reference in this paragraph to a person’s predecessor includes references to the predecessors of his predecessor through any number of transfers.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/3A/paragraph/9",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}