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 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.