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


In regulation 6(4)—
(a) after “transferee of a business” insert “or part of a business”;
(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
(c) for “the date of the transfer of the business” substitute “the date of the transfer”.

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