Schedule 4, paragraph 5(5A)

In relation to any goods or anything comprised in any goods, a person is the predecessor of another for the purposes of this paragraph if— and references in this paragraph to a person’s predecessors include references to the predecessors of his predecessors through any number of transfers. that other person is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern; those assets consisted of or included those goods or that thing; and the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;

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Source: legislation.gov.uk · retrieved 2026-07-28