The National Assembly for Wales Commission (Crown Status) Order 2007

Value Added Tax Act 1994 U.K.

4.—(1) The Assembly Commission shall be treated as a Crown body for the purposes of the Value Added Tax Act 1994 M1 to the extent specified in this article.

(2) In section 41 (application to the Crown) the definition of “Government department” in subsection (6) shall have effect as if before “a Northern Ireland department” there were inserted “ the National Assembly for Wales Commission, ”.

(3) The reference to the Crown in section 67(2)(e) (person acting on behalf of the Crown not liable to penalty under subsection (1)(c)) shall be treated as including a reference to the Assembly Commission.

Marginal Citations

M1 1994 c.23. A relevant amendment is also made to section 41(6) by paragraph 39 of Schedule 10 to the Government of Wales Act 2006.