122 VAT: power to provide for persons to be eligible for refunds
Finance Act 2016 (2016 c 24) | Legislation

Part 7 VAT

122  VAT: power to provide for persons to be eligible for refunds

In Part 2 of VATA 1994 (reliefs, exemptions and repayments), after section 33D insert—

“33E Power to extend refunds of VAT to other persons

(1)     This section applies where—

(a)     VAT is chargeable on—

(i)     the supply of goods or services to a specified person,

(ii)     the acquisition of any goods from another member State by a specified person, or

(iii)     the importation of any goods from a place outside the member States by a specified person, and

(b)     the supply, acquisition 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

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