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The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024

Type Statutory-Instrument
Publication 2024-11-11
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Made: 11th November 2024

Laid before the House of Commons: 12th November 2024

Coming into force: 3rd December 2024

The Treasury make this Order in exercise of the power conferred by section 33E(8) of the Value Added Tax Act 1994[^f00001].

Citation and commencement

1

This Order may be cited as the Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024 and comes into force on 3rd December 2024.

Body specified for the purposes of section 33E of the Value Added Tax Act 1994

2

The Health Services Safety Investigations Body, established by section 109 of the Health and Care Act 2022[^f00002], is specified as a person for the purposes of section 33E of the Value Added Tax Act 1994.

Signed

Jeff Smith — Vicky Foxcroft — Two of the Lords Commissioners of His Majesty's Treasury — 11th November 2024

Explanatory note

(This note is not part of the Order)

Explanatory Note

This Order, which comes into force on 3rd December 2024, specifies the Health Services Safety Investigations Body (“the HSSIB”) as a person for the purposes of section 33E of the Value Added Tax Act 1994. The effect of this Order is that the HSSIB is able to claim refunds of value added tax in accordance with section 33E of that Act.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

Footnotes

[^f00001]: 1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

[^f00002]: 2022 c. 31.

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