Regulation 6 Amendment of Part 11 of the Regulations (time of supply and time of acquisition)

For paragraph (4) of regulation 94B^f1 substitute—

“(4)

For the purposes of paragraph (2)—

(a)

any question whether one person is connected with another shall be determined in accordance with section 839 of the Taxes Act;

(b)

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;

(c)

“company” and “control” have the same meaning as in section 839 of the Taxes Act; and

(d)

“undertaking” and “group undertaking” have the same meaning as in section 1161 of the Companies Act 2006^f2.”.