# The Value Added Tax Regulations 1995, Regulation 116J: Transitional provisions


Regulation 116L applies to an economic life that
(a) would be treated as commencing before 1st November 2007 if that regulation did not apply; and
(b) relates to goods that, before that day, have been put to any private use or used, or made available for use, for non-business purposes by the person described in regulation 116K or any of his predecessors (whether or not a relevant supply arising from that use has been treated as made before that day).

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/116J (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-116J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.