BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Statutory Instruments |
||
|
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Refund of Tax) Order 1999 No. 2076 URL: http://www.bailii.org/uk/legis/num_reg/1999/uksi_19992076_en.html |
||
[New search] [Help]
Statutory Instruments
VALUE ADDED TAX
Made
21st July 1999
Laid before the House of Commons
22nd July 1999
Coming into force
1st September 1999
The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Refund of Tax) Order 1999 and shall come into force on 1st September 1999.
2. The Broads Authority (a body corporate established by section 1 of the Norfolk and Suffolk Broads Act 1988)(2) is hereby specified for the purposes of section 33 of the Value Added Tax Act 1994.
Jane Kennedy
Clive Betts
Two of the Lords Commissioners of Her Majesty's Treasury
21st July 1999
(This note is not part of the Order)
The effect of this Order is that the Broads Authority, a body corporate established by section 1 of the Norfolk and Suffolk Broads Act 1988, will be entitled to claim refunds of VAT under section 33 of the Value Added Tax Act 1994 on supplies to, or acquisitions or importations by it if the goods or services concerned are not for the purpose of any business carried on by it.
