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) (No. 2) Order 1995 No. 2999 URL: http://www.bailii.org/uk/legis/num_reg/1995/uksi_19952999_en.html |
||
[New search] [Help]
Statutory Instruments
VALUE ADDED TAX
Made
22nd November 1995
Laid before the House of Commons
22nd November 1995
Coming into Force
15th December 1995
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) (No. 2) Order 1995 and shall come into force on 15th December 1995.
2. The following bodies are hereby specified for the purposes of section 33 of the Value Added Tax Act 1994:
A National Park authority (within the meaning of section 63 of the Environment Act 1995(2))
A fire authority constituted by a combination scheme made under section 6 of the Fire Services Act 1947(3).
Derek Conway
David Willetts
Two of the Lords Commissioners of Her Majesty's Treasury
22nd November 1995
(This note is not part of the Order)
By this Order National Park authorities, established under section 63 of the Environment Act 1995, and fire authorities, constituted by a combination scheme made under section 6 of the Fire Services Act 1947, 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 them if those supplies, acquisitions or importations are not for the purpose of any business carried on by them.
