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Finance Act 2014

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Changes over time for: Section 107

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Finance Act 2014, Section 107 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

107VAT: refunds to health service bodiesU.K.

This section has no associated Explanatory Notes

(1)In section 41(7) of VATA 1994 (application to the Crown: list of bodies regarded as Government departments) after “Excellence” insert “ , Health Education England (established by the Care Act 2014), and the Health Research Authority (also established by that Act), ”.

(2)In section 41(7) of VATA 1994 as amended by subsection (1)—

(a)for “above,” substitute

(a)”,

for the “and” after “1990,” substitute—

(b),

(c)after “1978” insert ,

(c)”,

(d)for the “and” after “foundation trust” substitute ,

(d)”,

(e)for the “and” after “Care Trust” substitute ,

(e)”,

(f)for the “and” after “Health Board” substitute ,

(f)”,

(g)after “group,” insert—

(g)”,

(h)after “Centre,” insert—

(h)”,

(i)for the “and” after “Commissioning Board” substitute ,

(i)”,

(j)before “Health Education England” insert—

(j)”,

(k)before “the Health Research Authority” insert—

(k)”,

(l)the words from “shall be regarded” to the end are to follow, rather than form part of, the paragraph (k) so formed, and

(m)in those words, for “shall” substitute “ are each to ”.

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