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HMRC internal manual

VAT Transfer of a going concern

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HM Revenue & Customs
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Introduction: Previous UK Law

The supply provisions currently in Article 5 of the VAT (Special Provisions) Order 1995came into force from 1 June 1995. Identical provisions had previously been contained inArticle 5 of the VAT (Special Provisions) Order 1992 (SI 3129/1992) and applied from 1January 1993. Prior to that, Article 12 of the VAT (Special Provisions) Order 1981 (SI1741/1981) as amended by the VAT (Special Provisions) (Amendment) Order 1991 (SI2503/1991) applied. The 1991 provisions were also the same as those now in force; theAmendment introduced the special rules for land. The first specific TOGC provisions werecontained in the VAT (Special Provisions Order) 1977.