The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2004
This Order, which comes into force on 1st August 2004, amends the Schedule to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (“the 2001 Order”) to include two new museums. The 2001 Order specifies the bodies that are entitled to claim a refund, under section 33A of the Value Added Tax Act 1994, of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries that they operate.