Health and Care Act 2022

Value Added Tax Act 1994E+W

This section has no associated Explanatory Notes

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)