- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
VALUE ADDED TAX
Made
12th April 2000
Laid before the House of Commons
13th April 2000
Coming into force
8th May 2000
The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994(1), hereby make the following order:
1. This Order may be cited as the Value Added Tax (Refund of Tax) Order 2000 and shall come into force on 8th May 2000.
2. The Greater London Authority (a body corporate established by section 1 of the Greater London Authority Act 1999(2)) is specified for the purposes of section 33 of the Value Added Tax Act 1994.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
12th April 2000
(This note is not part of the Order)
This Order, which comes into force on 8th May 2000, specifies the Greater London Authority (a body corporate established by section 1 of the Greater London Authority Act 1999) for the purposes of section 33 of the Value Added Tax Act 1994.
A body that is specified for the purposes of section 33 of the Value Added Tax Act 1994 is entitled to claim refunds of VAT on supplies to, or acquisitions or importations by, the body provided the supplies, acquisitions or importations are not for the purpose of any business carried on by it.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: