Section 67 VAT: refunds to strategic highways companies

(1)

In section 41 of VATA 1994 (application of Act to the Crown), in subsection (7)—

(a)

after “subsection (6)” insert “ each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown ”,

(b)

omit the “and” after paragraph (j), and

(c)

for the words after paragraph (k) substitute—

(l)
a strategic highways company appointed under section 1 of the Infrastructure Act 2015.

(2)

The amendments made by this section come into force on 1 April 2015.