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 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.

Annotations

Footnotes

f1

the body corporate established by article 2(1) of the London Government Reorganisation (Pensions etc) Order 1989 (S.I. 1989/1815).

f2

the bodies corporate created by order under section 1(1) of the Transport (Scotland) Act 2005 (2005 asp12). At this time, the Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005 (S.S.I. 2005/622) has been made under that section.