PART 2Excise duties and other taxes
Value added tax
67VAT: refunds to strategic highways companies
(1)
In section 41 of VATA 1994 (application of Act to the Crown), in subsection (7)—
(a)
after “subsection (6)” insert “
each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown
”
,
(b)
omit the “and” after paragraph (j), and
(c)
for the words after paragraph (k) substitute—
“(l)
a strategic highways company appointed under section 1 of the Infrastructure Act 2015.”
(2)
The amendments made by this section come into force on 1 April 2015.