The Value Added Tax (Refund of Tax) Order 2023
This Order, which comes into force on 9th February 2023, provides that the Corporate Joint Committees named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that the specified Corporate Joint Committees are able to claim refunds of value added tax charged on supplies to them, or importations by them, where those supplies or importations are not for the purpose of any business carried on by them.
Lifecycle
Department
Made
11 Jan 2023
—
In force
09 Feb 2023
Enabling power
The Treasury, in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994, make the following Order:
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