Summary
1.Section 191 adds, from 1 April 2013, four new categories of National Health Service (NHS) body to the list of bodies within the definition of Government departments which may claim refunds of the VAT they pay on certain goods and services.
1.Section 191 adds, from 1 April 2013, four new categories of National Health Service (NHS) body to the list of bodies within the definition of Government departments which may claim refunds of the VAT they pay on certain goods and services.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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