- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Value Added Tax
Made
17th September 2012
Laid before the House of Commons
18th September 2012
Coming into force
15th November 2012
The Treasury make the following Order in exercise of the power conferred by section 33(3)(k) of the Value Added Tax Act 1994(1).
1. This Order may be cited as the Value Added Tax (Refund of Tax to Chief Constables and the Commissioner of Police of the Metropolis) Order 2012 and comes into force on 15 November 2012:
2. The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—
(a)a chief constable established under section 2 of the Police Reform and Social Responsibility Act 2011(2),
(b)the Commissioner of Police of the Metropolis established under section 4 of that Act.
Michael Fabricant
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
17th September 2012
(This note is not part of the Order)
This Order provides that the bodies named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994.
The effect of the Order is that those bodies are able to claim refunds of VAT charged on supplies to, or acquisitions or importations by, them if those supplies, acquisitions or importations are not for the purpose of a business carried on by them.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/the library/tiins.htm.
2011 c. 13; other bodies were included in section 33 of the Value Added Tax Act 1994 by an amendment to section 33(3)(f) of that Act made by paragraph 217 of Schedule 16; paragraph 2 of Schedule 2 provides that a chief constable is a body corporate.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: