{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of Part 11 of the Regulations (time of supply and time of acquisition)",
  "text": "After regulation 93(15) insert—\n“(16) For the purposes of this regulation—\n(a) 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; and\n(b) “company” and “control” have the same meaning as in section 839 of the Taxes Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1967/regulation/5",
    "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."
}