{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Transfer of a going concern",
  "text": "In regulation 6(4)—\n(a) after “transferee of a business” insert “or part of a business”;\n(b) for “subsequent to that in which the transfer of the business took place” substitute “subsequent to that in which the transfer took place”; and\n(c) for “the date of the transfer of the business” substitute “the date of the transfer”.",
  "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/5",
    "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."
}