Value Added Tax Act 1994 Schedule 3A paragraphs 8–9

Supplementary

Schedule 3A paragraphs 8 and 9 deal with the form of notifications required under the Schedule and define what constitutes a "relevant supply" of goods, including the concept of predecessor businesses and VAT repayment claims.

• Notifications under the Schedule must follow the form, manner and content specified in regulations or by HMRC in accordance with those regulations.
• A supply of goods is a "relevant supply" where it is taxable, the goods are business assets, and the supplier (or a predecessor) has received, claimed or intends to claim a VAT repayment on those goods.
• A predecessor is someone who transferred business assets (including the goods in question) as a going concern, where that transfer was treated as neither a supply of goods nor a supply of services under section 5(3), and this chain can extend through any number of successive transfers.
• The VAT repayment referred to is one made under a scheme set out in regulations made under section 39, which provides for repayment of VAT to businesses established overseas.