This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order, which comes into force on 1st April 2020, provides that a number of persons are specified for the purpose of section 33E of the Value Added Tax Act 1994.
The effect of the Order is that the specified persons are entitled to claim refunds of value added tax charged on supplies to, and acquisitions and importations by, them provided that those supplies, acquisitions and 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 https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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