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Legislation
Finance Act 2013

Crossheading Value added tax

  • Section 191 Repayments of value added tax to health service bodies
  • Section 192 Valuation of certain supplies of fuel
  • Section 193 Reduced rate for energy-saving materials
  1. Value added tax
  2. Repayments of value added tax to health service bodies

Section 191 | Repayments of value added tax to health service bodies

From legislation.gov.uk

(1)In section 41 of VATA 1994 (application to the Crown), in subsection (7), after “Board” insert “ and a clinical commissioning group, the Health and Social Care Information Centre, the National Health Service Commissioning Board and the National Institute for Health and Care Excellence ”.

(2)The amendment made by this section is treated as having come into force on 1 April 2013.

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