Statutory Instruments
2014 No. 1112
Value Added Tax
The Value Added Tax (Refund of Tax) Order 2014
Made
28th April 2014
Laid before the House of Commons
29th April 2014
Coming into force
20th May 2014
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 ):
Citation and commencement
1. This Order may be cited as the Value Added Tax (Refund of Tax) Order 2014 and comes into force on 20th May 2014.
Bodies specified for the purposes of section 33 of the Value Added Tax Act 1994
2. The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—
(a) the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority established by article 3 of the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority Order 2014( 2 );
(b) the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority established by article 3 of the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority Order 2014( 3 );
(c) the Greater Manchester Combined Authority established by article 3 of the Greater Manchester Combined Authority Order 2011( 4 );
(d) the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority established by article 3 of the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority Order 2014( 5 ); and
(e) the West Yorkshire Combined Authority established by article 3 of the West Yorkshire Combined Authority Order 2014( 6 ).
Sam Gyimah
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
28th April 2014
1994 c. 23 , there are amendments to section 33(3) not relevant to this Order.