{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-4.json",
  "legislation": "uksi/2007/2085",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Transfer of a going concern",
  "text": "In regulation 6(3)—\n(a) after “transferee of a business” insert “or part of a business”;\n(b) for “transferor of that business” substitute “transferor of it”;\n(c) after paragraph (3)(d) omit “and”; and\n(d) after paragraph (3)(e) insert—\n“, and\n(f) any records relating to the business which, by virtue of these Regulations or a direction made by the Commissioners, are required to be preserved for any period after the transfer shall be preserved by the transferee unless the Commissioners, at the request of the transferor, otherwise direct.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2085/regulation/4",
    "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."
}