# The Value Added Tax (Amendment) (No. 5) Regulations 2007, Regulation 3: Transfer of a going concern


In regulation 6(1)—
(a) in sub-paragraph (a) after “business” insert “or part of a business”.
(b) in sub-paragraph (c) after “business” insert “or part of it”.
(c) in sub-paragraph (d) after “business” insert “or the part transferred”.

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Source: https://www.legislation.gov.uk/uksi/2007/2085/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.