33 Refunds of VAT in certain cases
Value Added Tax Act 1994 (1994 c 23) | Legislation

33  Refunds of VAT in certain cases

(1)     Subject to the following provisions of this section, 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, and]

(b)     the supply. . . or importation is not for the purpose of any business carried on by the body,

the Commissioners shall, on a claim made by the body at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable.

(2)     Where goods or services so supplied to . . . or imported by the body cannot be conveniently distinguished from goods or services supplied to . . . or imported by it for the purpose of a business carried on by it, the amount to be refunded under this section shall be such amount as remains after deducting from the whole

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