{
  "url": "https://openlegislation.uk/finance-act-2015/section-67",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-67.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "VAT: refunds to strategic highways companies",
  "text": "(1) In section 41 of VATA 1994 (application of Act to the Crown), in subsection (7)—\n(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 ”,\n(b) omit the “and” after paragraph (j), and\n(c) for the words after paragraph (k) substitute—\n(l) a strategic highways company appointed under section 1 of the Infrastructure Act 2015.\n(2) The amendments made by this section come into force on 1 April 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/67",
    "retrieved_at": "2026-10-28T17:01:27.985809+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}