[33E Power to extend refunds of VAT to other persons]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[33E  Power to extend refunds of VAT to other persons]

[(1)     This section applies where—

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

(b)     the supply. . . or importation is not for the purpose of—

(i)     any business carried on by the person, or

(ii)     a supply by the person which, by virtue of section 41A, is treated as a supply in the course or furtherance of a business.

(2)     If and to the extent that the Treasury so direct, the Commissioners shall, on a claim made by the specified person at such time and in such form and

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of

LEXISNEXIS

Guarantee payments

Guarantee paymentsThis Practice Note explains the right to a guarantee payment, which provides limited pay protection for certain employees who are laid off or put on short-time working.In practice the question whether a guarantee payment is due will usually arise in the case of hourly paid or piece

LEXISNEXIS

Negligence—key elements to establish a negligence claim

Negligence—key elements to establish a negligence claimNegligence—what are the key ingredients to establish a claim in negligence?For liability in negligence to be founded, four key ingredients must be present:•duty of care•breach of that duty•damage (which is caused by the breach)•foreseeability of