OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.