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The Value Added Tax (Refund of Tax) Order 2001

S.I. 2001/3453 · Made 22 October 2001

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 22nd October 2001

Laid before the House of Commons 23rd October 2001

Coming into force 1st December 2001

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 2001 and shall come into force on 1st December 2001.

2

The Greater London Magistrates' Courts Authority (the body corporate established by section 30A of the Justice of the Peace Act 1997f1 is specified for the purposes of section 33 of the Value Added Tax Act 1994.

Signature

Nick Ainger

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd October 2001

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st December 2001, specifies the Greater London Magistrates' Courts Authority for the purposes of section 33 of the Value Added Tax Act 1994. The Greater London Magistrates' Courts Authority is the body corporate established by section 30A of the Justice of the Peace Act 1997.

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.