Statutory Instruments
2024 No. 1144
VALUE ADDED TAX
The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024
Made
11th November 2024
Laid before the House of Commons
12th November 2024
Coming into force
3rd December 2024
The Treasury make this Order in exercise of the power conferred by section 33E(8) 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 to the Health Services Safety Investigations Body) Order 2024 and comes into force on 3rd December 2024.
Body specified for the purposes of section 33E of the Value Added Tax Act 1994
2. The Health Services Safety Investigations Body, established by section 109 of the Health and Care Act 2022( 2 ), is specified as a person for the purposes of section 33E of the Value Added Tax Act 1994.
Jeff Smith
Vicky Foxcroft
Two of the Lords Commissioners of His Majesty's Treasury
11th November 2024
1994 c. 23 ; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) .