Statutory Instruments
2008 No. 1339
Value Added Tax
The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008
Made
21st May 2008
Laid before the House of Commons
22nd May 2008
Coming into force
1st July 2008
The Treasury make the following Order in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994( 1 ):
1. This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008 and comes into force on 1st July 2008.
2. The Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001( 2 ) is amended as follows.
3. In column 2 of the Schedule, opposite the entry in column 1 for National Museums and Galleries on Merseyside—
(a) in the entry relating to Liverpool Museum substitute “World Museum Liverpool” for “Liverpool Museum”;
(b) in the entry relating to Museum of Liverpool Life substitute “Museum of Liverpool” for “Museum of Liverpool Life”;
(c) in the entry relating to The Lady Lever Art Gallery substitute “CH62 5EQ” for “L62 4XE”;
(d) in the entry relating to The Conservation Centre substitute “National Conservation Centre” for “The Conservation Centre”; and
(e) in the entry relating to HM Customs & Excise National Museum substitute “HM Revenue and Customs” for “HM Customs & Excise”.
4. In column 2 of the Schedule, opposite the entry in column 1 for National Museums and Galleries on Merseyside and below the entry referred to in article 3(e), insert—
“ International Slavery Museum
Dock Traffic Office
Albert Dock
Liverpool L3 4AX ” .
5. In column 3 of the Schedule, opposite the entry inserted by article 4, insert “1st April 2006”.
6. In column 2 of the Schedule, opposite the entry in column 1 for The Royal Air Force Museum and below the entry in column 2 for The Royal Air Force Museum Hendon, insert—
“ The Royal Air Force Museum Cosford
Shifnal
Shropshire TF11 8UP ” .
7. In column 3 of the Schedule, opposite the entry inserted by article 6, insert “24th August 2005”.
8. In column 2 of the Schedule, opposite the entry in column 1 for University of Oxford and below the entry in column 2 for Pitt Rivers Museum, insert—
“ Museum of the History of Science
Broad Street
Oxford OX1 3AZ ” .
9. In column 3 of the Schedule, opposite the entry inserted by article 8, insert “1st April 2007”.
10. At the end of the Schedule, below the entry for the University of Wales Swansea, insert—
| “ People’s History Museum | People’s History Museum The Pump House Bridge Street Manchester M3 3ER | 9th August 2005 |
|---|---|---|
| National Football Museum | National Football Museum Sir Tom Finney Way Deepdale Preston PR1 6PA | 1st July 2005 |
| University of Liverpool | The Victoria Gallery and Museum The Foundation Building 765 Brownlow Hill Liverpool L69 7ZX | 24th October 2005 ” |
Frank Roy
Claire Ward
Two of the Lords Commissioners of Her Majesty’s Treasury
21st May 2008
1994 c. 23 ; section 33A was inserted by section 98 of the Finance Act 2001 (c. 9) .
S.I. 2001/2879 , amended by S.I. 2004/1709 , 2005/1993 .