# The Value Added Tax (Refund of Tax) Order 2006

S.I. 2006/1793 · made 5 July 2006

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 Authority and regional Transport Partnerships in Scotland.

Made under: Value Added Tax Act 1994 (Section 33)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006/pdf/uksi_20061793_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006/pdf/uksiem_20061793_en.pdf

## Introductory text

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 1994:

## 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 1989; and
(b) a Transport Partnership created by an order made under section 1(1) of the Transport (Scotland) Act 2005.

## 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 Authority and regional Transport Partnerships in Scotland.
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.

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Source: https://www.legislation.gov.uk/uksi/2006/1793 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.