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The Value Added Tax (Refund of Tax to Charter Trustees and Conservators) Order 2009

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides that the Charter Trustees named in article 2 and the Wimbledon and Putney Commons Conservators are specified for the purposes of section 33 of the Value Added Tax Act 1994. The Order comes into force in relation to the specified Charter Trustees from 1st June 2009 and in relation to the Wimbledon and Putney Commons Conservators from 1st April 2010.

The effect of the Order is that those bodies are able to claim refunds of VAT charged on supplies to, or acquisitions or importations by, them if those supplies, acquisitions or importations are not for the purpose of any business carried on by them.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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