PART 4Excise duties and other taxes

Value added tax

191Repayments of value added tax to health service bodies

1

In section 41 of VATA 1994 (application to the Crown), in subsection (7), after “Board” insert “ and a clinical commissioning group, the Health and Social Care Information Centre, the National Health Service Commissioning Board and the National Institute for Health and Care Excellence ”.

2

The amendment made by this section is treated as having come into force on 1 April 2013.