[33A Refunds of VAT to museums and galleries]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[33A  Refunds of VAT to museums and galleries]

[(1)     Subsections (2) to (5) below apply where—

[(a)     VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies,]

(b)     the supply. . . or importation is attributable to the provision by the body of free rights of admission to a relevant museum or gallery, and

(c)     the supply is made, or the . . . importation takes place, on or after 1st April 2001.

(2)     The Commissioners shall, on a claim made by the body in such form and manner as the Commissioners may determine, refund to the body the amount of VAT so chargeable.

(3)     The claim must

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Public inquiry procedure

Public inquiry procedureThe procedure by which a public inquiry is conducted will vary significantly from one inquiry to the next. Even for inquiries established under the Inquiries Act 2005 (IA 2005), the associated inquiry rules are not particularly prescriptive as to how they ought to be

LEXISNEXIS

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

LEXISNEXIS

Wounding or causing grievous bodily harm with intent

Wounding or causing grievous bodily harm with intentThe offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861),

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and