# The Value Added Tax (Amendment) (No. 3) Regulations 2009, Regulation 5: Amendment of Part 11 of the Regulations (time of supply and time of acquisition)


After regulation 93(15) insert—
“(16) For the purposes of this regulation—
(a) 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; and
(b) “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/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.