http://www.legislation.gov.uk/id/ukpga/2021/26

PART 3Other taxes

Value added tax

100Refunds to S4C

(1)

In section 33(3) of the Value Added Tax Act 1994 (refunds of VAT in certain cases), after paragraph (i) insert—

“(ia)
S4C;”.

(2)

The amendment made by this section has effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2021.