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

S.I. 1990/1188 · made 5 June 1990

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.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 20)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990/pdf/uksi_19901188_en.pdf

## Introductory text

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 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 Title 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.

## 2 Revocation

The Value Added Tax (Refund of Tax) Order 1973 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.

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Source: https://www.legislation.gov.uk/uksi/1990/1188 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.