Search Legislation

The Value Added Tax (Refund of Tax to the Tees Valley and West Midlands Combined Authorities) Order 2016

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2016 No. 993

Value Added Tax

The Value Added Tax (Refund of Tax to the Tees Valley and West Midlands Combined Authorities) Order 2016

Made

12th October 2016

Laid before the House of Commons

13th October 2016

Coming into force

7th November 2016

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):

Citation and commencement

1.  This Order may be cited as the Value Added Tax (Refund of Tax to the Tees Valley and West Midlands Combined Authorities) Order 2016 and comes into force on 7th November 2016.

The Tees Valley Combined Authority

2.  The Tees Valley Combined Authority, established by article 3 of the Tees Valley Combined Authority Order 2016(2), is specified for the purpose of section 33 of the Value Added Tax Act 1994.

The West Midlands Combined Authority

3.  The West Midlands Combined Authority, established by article 3 of the West Midlands Combined Authority Order 2016(3), is specified for the purpose of section 33 of the Value Added Tax Act 1994.

Andrew Griffiths

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

12th October 2016

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 7th November 2016, provides that the Tees Valley Combined Authority and the West Midlands Combined Authority are specified for the purpose of section 33 of the Value Added Tax Act 1994. The effect of this Order is that it entitles both Combined Authorities to claim refunds of value added tax charged on supplies to, and acquisitions or importations, by them, provided that those supplies, acquisitions or importations, are not for the purpose of a business carried on by the Combined Authority that is claiming the refund.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources