- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Statutory Instruments
Value Added Tax
Made
7th May 2009
Laid before the House of Commons
8th May 2009
Coming into force
Articles 1 and 2
1st June 2009
Remainder
1st April 2010
The Treasury make the following Order in exercise of the power conferred by section 33(3)(k) of the Value Added Tax Act 1994(1).
1. This Order may be cited as the Value Added Tax (Refund of Tax to Charter Trustees and Conservators) Order 2009 and shall come into force—
(a)for the purposes of articles 1 and 2 on 1st June 2009, and
(b)for all other purposes on 1st April 2010.
2. The following bodies(2) are specified for the purposes of section 33 of the Value Added Tax Act 1994—
(a)the Charter Trustees for the City of Chester,
(b)the Charter Trustees for Crewe,
(c)the Charter Trustees for the City of Durham,
(d)the Charter Trustees for Ellesmere Port, and
(e)the Charter Trustees for Macclesfield.
3. The Wimbledon and Putney Commons Conservators(3) are specified for the purposes of section 33 of the Value Added Tax Act 1994.
Tony Cunningham
Bob Blizzard
Two of the Lords Commissioners of Her Majesty’s Treasury
7th May 2009
(This note is not part of the Order)
This Order provides that the Charter Trustees named in article 2 and the Wimbledon and Putney Commons Conservators are specified for the purposes of section 33 of the Value Added Tax Act 1994. The Order comes into force in relation to the specified Charter Trustees from 1st June 2009 and in relation to the Wimbledon and Putney Commons Conservators from 1st April 2010.
The effect of the Order is that those bodies are able to claim refunds of VAT charged on supplies to, or acquisitions or importations by, them if those supplies, acquisitions or importations are not for the purpose of any business carried on by them.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
The bodies corporate specified in this article were established by article 8 of, and the Schedule to, the Local Government (Structural Changes) (Miscellaneous Amendments and Other Provision) Order 2009 (S.I. 2009/837).
The Wimbledon and Putney Commons Conservators are a body incorporated by section 8 of the Wimbledon and Putney Commons Act 1871 (c. 24).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys