The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008
This Order, which comes into force on 1st July 2008, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled to claim a refund, under section 33A of the Value Added Tax Act 1994 (“section 33A”), of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate.