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The Value Added Tax (Refund of Tax) Order 2023

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Citation and Commencement

1.  This Order may be cited as the Value Added Tax (Refund of Tax) Order 2023 and comes into force on 9th February 2023.

Bodies specified for the purposes of section 33 of the Value Added Tax Act 1994

2.  The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—

(a)the Mid Wales Corporate Joint Committee, established by regulation 3 of the Mid Wales Corporate Joint Committee Regulations 2021(1);

(b)the North Wales Corporate Joint Committee, established by regulation 3 of the North Wales Corporate Joint Committee Regulations 2021(2);

(c)the South East Wales Corporate Joint Committee, established by regulation 3 of the South East Wales Corporate Joint Committee Regulations 2021(3); and

(d)the South West Wales Corporate Joint Committee, established by regulation 3 of the South West Wales Corporate Joint Committee Regulations 2021(4).

Andrew Stephenson

Steve Double

Two of the Lords Commissioners of His Majesty’s Treasury

11th January 2023

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