Statutory Instruments
2012 No. 2393
Value Added Tax
The Value Added Tax (Refund of Tax to Chief Constables and the Commissioner of Police of the Metropolis) Order 2012
Made
17th September 2012
Laid before the House of Commons
18th September 2012
Coming into force
15th November 2012
The Treasury make the following Order in exercise of the power conferred by section 33(3)(k) of the Value Added Tax Act 1994( 1 ).
1. This Order may be cited as the Value Added Tax (Refund of Tax to Chief Constables and the Commissioner of Police of the Metropolis) Order 2012 and comes into force on 15 November 2012:
2. The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—
(a) a chief constable established under section 2 of the Police Reform and Social Responsibility Act 2011( 2 ),
(b) the Commissioner of Police of the Metropolis established under section 4 of that Act.
Michael Fabricant
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
17th September 2012
2011 c. 13 ; other bodies were included in section 33 of the Value Added Tax Act 1994 by an amendment to section 33(3)(f) of that Act made by paragraph 217 of Schedule 16; paragraph 2 of Schedule 2 provides that a chief constable is a body corporate.