- 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
12th October 2016
Laid before the House of Commons
13th October 2016
Coming into force
7th November 2016
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 the Tees Valley and West Midlands Combined Authorities) Order 2016 and comes into force on 7th November 2016.
2. The Tees Valley Combined Authority, established by article 3 of the Tees Valley Combined Authority Order 2016(2), is specified for the purpose of section 33 of the Value Added Tax Act 1994.
3. The West Midlands Combined Authority, established by article 3 of the West Midlands Combined Authority Order 2016(3), is specified for the purpose of section 33 of the Value Added Tax Act 1994.
Andrew Griffiths
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
12th October 2016
(This note is not part of the Order)
This Order, which comes into force on 7th November 2016, provides that the Tees Valley Combined Authority and the West Midlands Combined Authority are specified for the purpose of section 33 of the Value Added Tax Act 1994. The effect of this Order is that it entitles both Combined Authorities to claim refunds of value added tax charged on supplies to, and acquisitions or importations, by them, provided that those supplies, acquisitions or importations, are not for the purpose of a business carried on by the Combined Authority that is claiming the refund.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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
The data on this page is available in the alternative data formats listed: