This Order provides that the Charter Trustees 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 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.
This Order provides that the Charter Trustees 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 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 Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020
Source: Assent.Legal
