Introduction Summary
1.This section inserts two new sections in to the Value Added Tax Act 1994, the purpose of which is to allow certain charities to claim refunds of the VAT they pay on the goods and services they purchase otherwise than for the purpose of any business carried on by the charities. It also makes consequential amendments to the Value Added Tax Act 1994. These changes will take effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2015.