Amendment of the Value Added Tax Act 1983

5.  In section 27 of the Value Added Tax Act 1983(1)—

(a) in subsection (4) after “Northern Ireland department” there shall be inserted “, a Northern Ireland health and social services body”;

(b) after subsection (5) there shall be added the following subsection—

“(6) In subsection (4) “Northern Ireland health and social services body” means—

(a) a health and social services body as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991; and

(b) a Health and Social Services trust established under that Order.”.

(1)

1983 c. 55; subsection (5) was added by section 61(4) of the National Health Service and Community Care Act 1990 (c. 19).