{
  "url": "https://openlegislation.uk/local-transport-act-2008/schedule-4/paragraph-59",
  "json_url": "https://openlegislation.uk/local-transport-act-2008/schedule-4/paragraph-59.json",
  "legislation": "ukpga/2008/26",
  "legislation_title": "Local Transport Act 2008",
  "legislation_url": "https://openlegislation.uk/local-transport-act-2008",
  "path": "schedule/4/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": null,
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) In section 33(3) (bodies entitled to refunds in certain cases) for paragraph (d) substitute—\n“(d) an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 59 in force at 9.2.2009 by S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "asc/2026/2",
      "affecting_title": "Bus Services (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/26/schedule/4/paragraph/59",
    "retrieved_at": "2026-10-29T09:11:43.373018+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}