{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-7.json",
  "legislation": "uksi/2012/1899",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "General amendments",
  "text": "In regulation 6 (transfer of a going concern)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (b), after “Schedule 1” insert “or 1A”,\n(ii) in sub-paragraph (c), for “under that Schedule” wherever it occurs substitute “under either Schedule” and for “under paragraph 9 of that Schedule” substitute “under paragraph 9 of Schedule 1 to the Act”,\n(iii) in sub-paragraph (d) for “the form numbered 3 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”, and\n(iv) for “cancel the registration under Schedule 1” to the end substitute “cancel the registration under Schedule 1 or 1A to the Act of the transferor and register the transferee under Schedule 1 or 1A to the Act as appropriate with the registration number previously allocated to the transferor”;\n(b) in paragraph (2) after “Schedule 1” insert “or paragraph 7 of Schedule 1A”; and\n(c) in paragraph (3) after “Schedule 1” insert “or 1A”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1899/regulation/7",
    "retrieved_at": "2026-10-29T01:24:44.680615+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."
}