(This note is not part of the Order)
This Order provides that the London Legacy Development Corporation is specified for the purposes of section 33 of the Value Added Tax Act 1994. The effect of this Order is that it gives entitlement to claim refunds of value added tax charged on supplies to, and acquisitions or importations by, the London Legacy Development Corporation, provided that those supplies, acquisitions or importations are not for the purpose of a business carried on by it.
A Tax Information and Impact Note covering this instrument has been published at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.