PART 2Excise duties and other taxes

Value added tax

67VAT: refunds to strategic highways companies

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.