PART 2Indirect taxes
Value added tax
39VAT refunds to public authorities
1
In section 33 of VATA 1994 (refunds of VAT in certain cases), subsection (3) is amended as follows.
2
In paragraph (a) after “a local authority” insert “
and a combined authority established by an order made under section 103(1) of the Local Democracy, Economic Development and Construction Act 2009
”
.
3
After paragraph (a) insert—
aa
a fire and rescue authority under the Fire and Rescue Services Act 2004, if the authority does not fall within paragraph (a);
ab
the Scottish Fire and Rescue Service;
4
In paragraph (f), omit “a police authority and”.
5
After paragraph (f) insert—
fa
the Scottish Police Authority;
fb
the Police Service of Northern Ireland and the Northern Ireland Policing Board;
6
The amendments made by this section have effect in relation to supplies made, and acquisitions and importations taking place, on or after the day on which this Act is passed.