2001 No. 3453

VALUE ADDED TAX

The Value Added Tax (Refund of Tax) Order 2001

Made

22nd October 2001

Laid before the House of Commons

23rd October 2001

Coming into force

1st December 2001

The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994( 1 ), hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Refund of Tax) Order 2001 and shall come into force on 1st December 2001.

2. The Greater London Magistrates' Courts Authority (the body corporate established by section 30A of the Justice of the Peace Act 1997( 2 ) is specified for the purposes of section 33 of the Value Added Tax Act 1994.

Nick Ainger

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd October 2001

( 1 )

1994 c. 23 .

( 2 )

1997 c. 25 ; section 30A was inserted by section 83(1) of the Access to Justice Act 1999 (c. 22) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Refund of Tax) Order 2001 (2001/3453)

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