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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Refund of Tax to the Natural Resources Body for Wales) Order 2013 No. 412 URL: http://www.bailii.org/uk/legis/num_reg/2013/uksi_2013412_en_1.html |
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Statutory Instruments
Value Added Tax
Made
25th February 2013
Laid before the House of Commons
26th February 2013
Coming into force
19th March 2013
The Treasury make the following Order in exercise of the power conferred by section 33(3)(k) of the Value Added Tax Act 1994(1):
1. This Order may be cited as the Value Added Tax (Refund of Tax to the Natural Resources Body for Wales) Order 2013 and comes into force on 19th March 2013.
2. The Natural Resources Body for Wales(2) (also known as Corff Adnoddau Naturiol Cymru) is specified for the purposes of section 33 of the Value Added Tax Act 1994.
Stephen Crabb
Desmond Swayne
Two of the Lords Commissioners of Her Majesty's Treasury
25th February 2013
(This note is not part of the Order)
This Order specifies the Natural Resources Body for Wales (also known as Corff Adnoddau Naturiol Cymru) for the purposes of section 33 of the Value Added Tax Act 1994. A body that is so specified is entitled to claim refunds of value added tax on supplies to, or acquisitions or importations by, it; provided that the supplies, acquisitions or importations are not to be used for the purpose of any business activity which the body may carry on.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
The Natural Resources Body for Wales was established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903 (W.230)) by the Welsh Ministers in exercise of the powers conferred upon them by sections 13(7) and 15(1) of the Public Bodies Act 2011 c. 24.
