# The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2012, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 1st December 2012, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 S.I. 2001/2879 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled, under section 33A of the Value Added Tax Act 1994 (c. 23) (“section 33A”), to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.
Article 2 provides for further amendments to be made to the Schedule to the 2001 Order (“the 2001 Schedule”) as set out in the Schedule to this Order.
The 2001 Schedule specifies dates which are the earliest respective dates that a supply can have been made, or an importation can have taken place, for the VAT on that supply or importation to be the subject of a valid claim for a refund. The specified dates for four of the museums and galleries added to the 2001 Schedule 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 is in section 33A(1)(c) and (9).
A Tax Information and Impact Note covering this instrument was published on 21st September 2012 alongside the draft Value Added Tax (Refund of Tax to Museums and Galleries)(Amendment) Order 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2012/2731/note (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2012/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.