# Finance Act 2015, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2015/11/section/67 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.