The Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
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This measure will allow the East Midlands Combined County Authority to claim refunds of VAT under the provisions of section 33 of the VAT Act 1994 (‘section 33’) relating to their statutory non-business activities.