Regulation 3 Amendment of Part 11 of the Regulations (time of supply and time of acquisition)

In regulation 84(5)(e)^f1, for the words from “of the” to the end, substitute—

“of the Taxes Act^f2; 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^f3.”.

Annotations

Footnotes

f1: 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.
f2: 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).
f3: 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.