OpenLegislation

The Value Added Tax (Refund of Tax) Order 2006

S.I. 2006/1793 · Made 5 July 2006

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 5th July 2006

Laid before the House of Commons 6th July 2006

Coming into force 1st August 2006

The Treasury make the following Order in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994f1:

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 2006 and comes into force on 1st August 2006.

2

The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—

(a)

the London Pensions Fund Authority established by article 2(1) of the London Government Reorganisation (Pensions etc) Order 1989f1; and

(b)

a Transport Partnership created by an order made under section 1(1) of the Transport (Scotland) Act 2005f2.

Signature

Frank Roy

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

5th July 2006

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st August 2006, specifies, for the purposes of section 33 of the Value Added Tax Act 1994, the London Pensions Fund Authorityf1 and regional Transport Partnerships in Scotlandf2.

A body that is so specified 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.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.