OpenLegislation

The Value Added Tax (Refund of Tax) Order 2000

S.I. 2000/1046 · Made 12 April 2000

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 12th April 2000

Laid before the House of Commons 13th April 2000

Coming into force 8th May 2000

The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994f1, 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 2000 and shall come into force on 8th May 2000.

2

The Greater London Authority (a body corporate established by section 1 of the Greater London Authority Act 1999f1) is specified for the purposes of section 33 of the Value Added Tax Act 1994.

Signature

Jim Dowd

Bob Ainsworth

Two of the Lords Commissioners of Her Majesty’s Treasury

12th April 2000

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 8th May 2000, specifies the Greater London Authority (a body corporate established by section 1 of the Greater London Authority Act 1999) for the purposes of section 33 of the Value Added Tax Act 1994.

A body that is specified for the purposes of section 33 of the Value Added Tax Act 1994 is entitled to claim refunds of VAT on supplies to, or acquisitions or importations by, the body provided the supplies, acquisitions or importations are not for the purpose of any business carried on by it.