# The Value Added Tax (Amendment) (No. 3) Regulations 2009, Regulation 3: Amendment of Part 11 of the Regulations (time of supply and time of acquisition)


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

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Source: https://www.legislation.gov.uk/uksi/2009/1967/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.