# The Value Added Tax (Amendment) (No. 5) Regulations 2007, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 5) Regulations 2007.
(2) These Regulations come into force as follows—
(a) regulations 1 and 2 come into force on 1st September 2007;
(b) regulations 3, 4 and 5 come into force on 1st September 2007, and have effect in relation to transfers of going concerns pursuant to contracts entered into on or after that date; and
(c) the remaining regulations come into force on 1st October 2007.

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Source: https://www.legislation.gov.uk/uksi/2007/2085/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.