The Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001
This Order, which comes into force on 1st September 2001, names (in column 1 of the Schedule) the bodies entitled to claim refunds of VAT under section 33A of the Value Added Tax Act 1994 (c. 23) (“the Act”). Column 2 of the Schedule specifies the museums and galleries to which such claims shall relate.