59(1)The Value Added Tax Act 1994 is amended as follows.E+W
(2)In section 33(3) (bodies entitled to refunds in certain cases) for paragraph (d) substitute—
“(d)an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968;”.
Commencement Information
I1Sch. 4 para. 59 in force at 9.2.2009 by S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1