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Finance Act 2015
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67VAT: refunds to strategic highways companiesU.K.
This section has no associated Explanatory Notes
(1)In section 41 of VATA 1994 (application of Act to the Crown), in subsection (7)—
(a)after “subsection (6)” insert “ each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown ”,
(b)omit the “and” after paragraph (j), and
(c)for the words after paragraph (k) substitute—
“(l)a strategic highways company appointed under section 1 of the Infrastructure Act 2015.”
(2)The amendments made by this section come into force on 1 April 2015.
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