The Value Added Tax (Refund of Tax to the Old Oak and Park Royal Development Corporation) Order 2016

This Order, which comes into force on 1st April 2016, provides that the Old Oak and Park Royal Development Corporation (“the Corporation”) is specified for the purposes of section 33 of the Value Added Tax Act 1994. The effect of this Order is that it entitles the Corporation to claim refunds of value added tax charged on supplies to, and acquisitions or importations by it, provided that those supplies, acquisitions or importations are not for the purpose of a business carried on by it.