{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2008/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2008/note.json",
  "legislation": "uksi/2008/1339",
  "legislation_title": "The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st July 2008, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled to claim a refund, under section 33A of the Value Added Tax Act 1994 (“section 33A”), of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.\nArticle 3 makes amendments to column 2 of the Schedule to the 2001 Order in relation to five specified museums and galleries operated by National Museums and Galleries on Merseyside. Four of the amendments reflect changes of name, the other reflects a change of postcode.\nArticles 4, 6 and 8 amend column 2 of the Schedule to the 2001 Order to specify three additional museums in relation to which bodies already specified in column 1 of the Schedule are entitled to claim refunds under section 33A.\nArticles 5, 7 and 9 amend column 3 of the Schedule to the 2001 Order to specify the dates applicable to the museums specified by articles 4, 6 and 8. These are the earliest respective dates on which a supply, importation or acquisition can have taken place if the VAT on it is to be the subject of a claim for a refund.\nArticle 10 amends the Schedule to the 2001 Order to specify three additional bodies in column 1 entitled to claim refunds under section 33A in relation to three museums and galleries operated by them, specified in column 2. Column 3 specifies the date from which section 33A shall have effect in relation to the three museums and galleries.\nThe specified dates for all six of the museums and galleries added to column 2 by this Order are prior to the date on which this Order was made. This means that claims for refunds will be permitted in respect of VAT incurred before the dates on which this Order was made, laid and came into force. The authority for this retrospection appears in section 33A(1)(c) and (9).\nA full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1339/note",
    "retrieved_at": "2026-10-29T03:30:40.853868+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}