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The Value Added Tax (Refund of Tax) Order 1995

S.I. 1995/1978 · Made 26 July 1995

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VALUE ADDED TAX

Made 26th July 1995

Laid before the House of Commons 26th July 1995

Coming into force 18th August 1995

The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Refund of Tax) Order 1995 and shall come into force on 18th August 1995.

2

The Environment Agency (a body corporate established by section 1 of the Environment Act 1995f1 ) is hereby specified for the purposes of section 33 of the Value Added Tax Act 1994.

Signature

David Willetts

Simon Burns

Two of the Lords Commissioners of Her Majesty’s Treasury

26th July 1995

Explanatory note

(This note is not part of the Order)

By this Order the Environment Agency, a body corporate established by section 1 of the Environment Act 1995, will be entitled to claim refunds of VAT under section 33 of the Value Added Tax Act 1994 on supplies to, or acquisitions or importations by it if those supplies, acquisitions or importations are not for the purposes of any business carried on by it.