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


The person referred to in regulation 116J(b) is the person who holds or uses the goods concerned for the purposes of his business on 1st November 2007.

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