The Value Added Tax (Refund of Tax) Order 2023
Citation and Commencement1.
This Order may be cited as the Value Added Tax (Refund of Tax) Order 2023 and comes into force on 9th February 2023.
Bodies specified for the purposes of section 33 of the Value Added Tax Act 19942.
The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—
(a)
(b)
(c)
(d)
This Order, which comes into force on 9th February 2023, provides that the Corporate Joint Committees named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that the specified Corporate Joint Committees are able to claim refunds of value added tax charged on supplies to them, or importations by them, where those supplies or importations are not for the purpose of any business carried on by them.
A Tax Information and Impact Note relating to this Order will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.