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The Value Added Tax (Refund of Tax) (Revocation) Order 1990

S.I. 1990/1188 · Made 5 June 1990

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 June 1990

Laid before the House of Commons 8th June 1990

Coming into force 30th June 1990

The Treasury, in exercise of the powers conferred on them by section 20(3) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Title and commencement
  2. 2Revocation
  3. Signature
  4. Explanatory note

1Title and commencement

This Order may be cited as the Value Added Tax (Refund of Tax) (Revocation) Order 1990 and shall come into force on 30th June 1990.

2Revocation

The Value Added Tax (Refund of Tax) Order 1973f1 is hereby revoked.

Signature

John Taylor

Kenneth Carlisle

Two of the Lords Commissioners of Her Majesty’s Treasury

5th June 1990

Explanatory note

(This note is not part of the Order)

This Order revokes the Value Added Tax (Refundof Tax) Order 1973 which specified the Scottish Special Housing Association as a body entitled to a refundof value added tax on supplies to or importations by it if not made for the purpose of business.