{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007.json",
  "id": "uksi/2007/2085",
  "title": "The Value Added Tax (Amendment) (No. 5) Regulations 2007",
  "short_title": "Value Added Tax 2007",
  "long_title": "Regulations 1, 2, 3, 4 and 5 of these Regulations come into force on 1st September 2007. The remaining Regulations come into force on 1st October 2007. The Regulations amend regulation 6 and Part 3 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the VAT Regulations”). Regulation 6 of the VAT Regulations relates to the transfer of a business as a going concern. Part 3 of the VAT Regulations relates to VAT invoices and other invoicing requirements.",
  "citation": "S.I. 2007/2085",
  "type": "uksi",
  "year": "2007",
  "number": "2085",
  "version": "current",
  "date": "2007-07-20",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/introduction",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-1",
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      "path": "regulation/3",
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    },
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    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "VAT invoices",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-10",
      "extent": null,
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
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        "schedule/11/paragraph/2A",
        "schedule/11/paragraph/2B",
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  "changes_made_to": 0,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2007/2085",
    "retrieved_at": "2026-10-29T03:48:01.297082+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."
}