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.