# Finance Act 2021, Section 100: Refunds to S4C


(1) In section 33(3) of the Value Added Tax Act 1994 (refunds of VAT in certain cases), after paragraph (i) insert—
(ia) S4C;
.
(2) The amendment made by this section has effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/100 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.