1In section 33D of the Value Added Tax Act 1994 (descriptions of charities qualifying for VAT refunds), in subsection (4), before paragraph (a) insert—
“(za)an NHS trust in England,”.
Commencement Information
I1Sch. 7 para. 1 not in force at Royal Assent, see s. 186(6)
I2Sch. 7 para. 1 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)