76 Academies

76 Ìý´¡³¦²¹»å±ð³¾¾±±ð²õ

(1)     In Part 2 of VATA 1994 (reliefs, exemptions and repayments), after section 33A insert—

“33B Refunds of VAT to Academies

(1)     This section applies where—

(a)     VAT is chargeable on—

(i)     the supply of goods or services to the proprietor of an Academy,

(ii)     the acquisition of any goods from another member State by the proprietor of an Academy, or

(iii)     the importation of any goods from a place outside the member States by the proprietor of an Academy, and

(b)     the supply, acquisition or importation is not for the purposes of any business carried on by the proprietor of the Academy.

(2)     The Commissioners shall, on a claim made by the proprietor of the Academy at such time and in such

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