Finance Act 2014

107 VAT: refunds to health service bodies U.K.

(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)” ,

“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 ”.