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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Refund of Tax) Order 1976 No. 2028 URL: http://www.bailii.org/uk/legis/num_reg/1976/uksi_19762028_en.html |
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Statutory Instruments
VALUE ADDED TAX
Made
29th November 1976
Laid before the House of Commons
6th December 1976
Coming into Operation
1st April 1977
The Treasury, in exercise of the powers conferred on them by section 15(3) of the Finance Act 1972, hereby make the following Order:-
1. This Order may be cited as The Value Added Tax (Refund of Tax) Order 1976 and shall come into operation on 1st April 1977.
2. The Interpretation Act 1889 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
3. The following bodies are hereby specified for the purposes of section 15 of the Finance Act 1972:-
the Commission for Local Administration in England
the Commission for Local Administration in Wales
the Commissioner for Local Administration in Scotland
the Commission for Local Authority Accounts in Scotland.
T. E. Graham
Donald R. Coleman
Two of the Lords Commissioners of Her Majesty's Treasury
29th November 1976
These bodies derive all or most of their income from precepts on local authority rates. By this Order these bodies are entitled to a refund of value added tax on supplies to or importations by them if not made for the purpose of business.
