2020 No. 1113
Value Added Tax

The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

Made
Laid before the House of Commons
Coming into force
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 commencement1.

This Order may be cited as The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020 and comes into force on 4th November 2020.

Charter Trustees specified for the purposes of section 33 of the Value Added Tax Act 19942.

The following bodies corporate 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994—

(a)

the Charter Trustees for Bournemouth; and

(b)

the Charter Trustees for Poole.

Michael Tomlinson
James Morris
Two of the Lords Commissioners for Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)

This Order provides that the Charter Trustees named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that the specified Charter Trustees are able to claim refunds of value added tax charged on supplies to them, or acquisitions or importations by them, where those supplies, acquisitions or importations are not for the purpose of any business carried on by them.

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