{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/1967",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of Part 11 of the Regulations (time of supply and time of acquisition)",
  "text": "In regulation 84(5)(e), for the words from “of the” to the end, substitute—\n“of the Taxes Act; but this is subject to sub-paragraph (f);\n(f) a company is not connected with another company only because both are under the control of—\n(i) the Crown,\n(ii) a Minister of the Crown,\n(iii) a government department, or\n(iv) a Northern Ireland department;\n(g) “company” and “control” have the same meaning as in section 839 of the Taxes Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1967/regulation/3",
    "retrieved_at": "2026-10-29T03:08:13.590737+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."
}