SI 2020/1113 – The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

Released 14 October 2020

SI 2020/1113 specifies two further bodies eligible to claim VAT refunds under VATA 1994, s. 33 from 4 November 2020.

 The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020 provides that the Charter Trustees named in art. 2 are specified for the purposes of the Value Added Tax Act 1994, s. 33. The effect of this order is that the specified Charter Trustees are able to claim refunds of value added tax charged on supplies to them, or acquisitions or importations by them, where those supplies, acquisitions or importations are not for the purpose of any business carried on by them.  The order comes into force on 4 November 2020.

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