Statutory Instruments
2023 No. 19
Value Added Tax
The Value Added Tax (Refund of Tax) Order 2023
Made
11th January 2023
Laid before the House of Commons
13th January 2023
Coming into force
9th February 2023
The Treasury, in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994( 1 ), make the following Order:
Citation and Commencement
1. This Order may be cited as the Value Added Tax (Refund of Tax) Order 2023 and comes into force on 9th February 2023.
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 Mid Wales Corporate Joint Committee, established by regulation 3 of the Mid Wales Corporate Joint Committee Regulations 2021( 2 );
(b) the North Wales Corporate Joint Committee, established by regulation 3 of the North Wales Corporate Joint Committee Regulations 2021( 3 );
(c) the South East Wales Corporate Joint Committee, established by regulation 3 of the South East Wales Corporate Joint Committee Regulations 2021( 4 ); and
(d) the South West Wales Corporate Joint Committee, established by regulation 3 of the South West Wales Corporate Joint Committee Regulations 2021( 5 ).
Andrew Stephenson
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
11th January 2023
1994 c. 23 ; there are amendments to section 33(3) not relevant to this Order.
S.I. 2021/342 (W. 96) , to which there are amendments not relevant to this Order.
S.I. 2021/339 (W. 93) , to which there are amendments not relevant to this Order.
S.I. 2021/343 (W. 97) , to which there are amendments not relevant to this Order.
S.I. 2021/352 (W. 104) , to which there are amendments not relevant to this Order.