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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Refund of Tax) (Revocation) Order 1990 No. 1188 URL: http://www.bailii.org/uk/legis/num_reg/1990/uksi_19901188_en.html |
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Statutory Instruments
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(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) (Revocation) Order 1990 and shall come into force on 30th June 1990.
2. The Value Added Tax (Refund of Tax) Order 1973(2) is hereby revoked.
John Taylor
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty's Treasury
5th June 1990
(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.
S.I. 1973/522; this Order was made under section 15(3) of the Finance Act 1972 (c. 41) which subsection was re-enacted by section 20(3) of the Value Added Tax Act 1983.