[33B Refunds of VAT to Academies]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[33B  Refunds of VAT to Academies]

[(1)     This section applies where—

[(a)     VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and]

(b)     the supply. . . 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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