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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

( 1 )

1994 c. 23 , there are amendments to section 33(3) not relevant to this Order.

Status: This is the original version (as it was originally made).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 2014 (2014/1112)

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