Schedule 9A, paragraph 1(6)

For the purposes of sub-paragraphs (4) and (5) above where— the question, so far as it falls to be determined by reference to those assets, whether a credit for input tax to which any person has become entitled is one allowable as attributable to the whole or any part of a supply shall be determined as if the transferor and the transferee were the same person. there is a supply of any of the assets of a business of a person (“the transferor”) to a person to whom the whole or any part of that business is transferred as a going concern (“the transferee”), and that supply is treated, in accordance with an order under section 5(3), as being neither a supply of goods nor a supply of services,

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