PART 2Excise duties and other taxes
Value added tax
107VAT: refunds to health service bodies
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
b
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
”
.