Capital Goods Scheme. The Disclosure Letter sets out full details of any assets of each Group Company which are capital items for the purposes of Part XV (Adjustments to the Deduction of Input Tax on Capital Goods) Value Added Tax Regulations 1995 together with, in relation to each such asset, details of:
Capital Goods Scheme. 5.1 Where applicable, a Business Seller shall provide to the Purchaser prior to Closing details of each material item relating to the Businesses which that Business Seller uses in the course or furtherance of its business and for the purposes of that business, otherwise than solely for the purpose of selling the item, being items to which Part XV of the Value Added Tax Regulations 1995 applies and in respect of which the period of adjustment will not have expired by Closing (“Capital Business Assets”). In particular, the relevant Business Seller shall provide:
Capital Goods Scheme. The Company does not own and has not at any time within the past two years owned any assets which are or were capital items subject to actual or potential adjustment under the Capital Goods Scheme under Part XV of the VAT Regulations 1995.
Capital Goods Scheme. Each Business Transferor (where relevant) shall set out in the Disclosure Letter details of each material item relating to the Businesses which that Business Transferor uses in the course or furtherance of its business and for the purposes of that business, otherwise than solely for the purpose of selling the item, being items to which Part XV of the Value Added Tax Regulations 1995 applies and in respect of which the period of adjustment will not have expired by Closing.
Capital Goods Scheme. All Assets in the UK Business Assets which are or have been subject to the provisions of part XV of the Valued Added Tax Regulations 1995 are listed in the Disclosure Letter and all adjustments required to be made pursuant to the said part on or before the date hereof have been properly made and properly declared to H M Customs and Excise.
Capital Goods Scheme. None of the Assets agreed to be sold under this Agreement is a capital item the input tax on which could be subject to adjustment in accordance with the provisions of Part XV of the Value Added Tax Regulations 1995.
Capital Goods Scheme. As far as the UK Seller is aware, none of the UK Assets is an Item for the purposes of Part XV of the Value Added Tax Regulations 1995.
Capital Goods Scheme. The Disclosure Letter sets out full details of all adjustments that have arisen or could arise on the Company under Part XV Value Added Tax Regulations 1995.
Capital Goods Scheme. All Assets which are or have been subject to the provisions of Part XV of The Value Added Tax Regulations 1995 are listed in the Disclosure Letter and all adjustments required to be made pursuant to the said part on or before the date hereof have been properly made and properly declared to H.M.
Capital Goods Scheme. The Company does not own any assets of a kind described in part XV of the Value Added Tax Regulations 1995 (SI No 2518).