Finance Act 2013

191Repayments of value added tax to health service bodiesU.K.

This section has no associated Explanatory Notes

(1)In section 41 of VATA 1994 (application to the Crown), in subsection (7), after “Board” insert “ and a clinical commissioning group, the Health and Social Care Information Centre, the National Health Service Commissioning Board and the National Institute for Health and Care Excellence ”.

(2)The amendment made by this section is treated as having come into force on 1 April 2013.