The Value Added Tax (Refund of Tax to the Tees Valley and West Midlands Combined Authorities) Order 2016

This Order, which comes into force on 7th November 2016, provides that the Tees Valley Combined Authority and the West Midlands Combined Authority are specified for the purpose of section 33 of the Value Added Tax Act 1994. The effect of this Order is that it entitles both Combined Authorities to claim refunds of value added tax charged on supplies to, and acquisitions or importations, by them, provided that those supplies, acquisitions or importations, are not for the purpose of a business carried on by the Combined Authority that is claiming the refund.