The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026
This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23).
Lifecycle
Department
Made
17 Mar 2026
—
In force
08 Apr 2026
Enabling power
The Treasury make this Order in exercise of the powers conferred by section 33E(8) and paragraph 18(1) of Schedule 9ZA to the Value Added Tax Act 1994.
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