Paragraph 33 I1

(1)

Section 33B (refunds of VAT to Academies) is amended as follows.

(2)

In subsection (1)—

(a)

for paragraph (a) (together with the “and” at the end of the paragraph) substitute—

“(a)
VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and”, and

(b)

in paragraph (b), omit “, acquisition”.

(3)

In subsection (3), omit “acquisition or”.

(4)

In subsection (5), omit “or acquired” in both places.

(5)

In subsection (6), omit “or acquisition”.

Annotations

I1: Sch. 8 para. 33 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)