The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2010
This Order, which comes into force on 1 March 2010, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 S.I.2001/2879 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled, under section 33A of the Value Added Tax Act 1994 (c. 23) (“section 33A”), to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.