PART 2Excise duties and other taxes

Value added tax

107VAT: refunds to health service bodies

1

In section 41(7) of VATA 1994 (application to the Crown: list of bodies regarded as Government departments) after “Excellence” insert “ , Health Education England (established by the Care Act 2014), and the Health Research Authority (also established by that Act), ”.

2

In section 41(7) of VATA 1994 as amended by subsection (1)—

a

for “above,” substitute

—

a

b

for the “and” after “1990,” substitute—

b

c

after “1978” insert

,

c

d

for the “and” after “foundation trust” substitute

,

d

e

for the “and” after “Care Trust” substitute

,

e

f

for the “and” after “Health Board” substitute

,

f

g

after “group,” insert—

g

h

after “Centre,” insert—

h

i

for the “and” after “Commissioning Board” substitute

,

i

j

before “Health Education England” insert—

j

k

before “the Health Research Authority” insert—

k

l

the words from “shall be regarded” to the end are to follow, rather than form part of, the paragraph (k) so formed, and

m

in those words, for “shall” substitute “ are each to ”.