The Value Added Tax (Refund of Tax) Order 1976

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.

Signed

T. E. Graham — Donald R. Coleman — Two of the Lords Commissioners of Her Majesty's Treasury — 29th November 1976

Explanatory note

EXPLANATORY NOTE

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.