Section 67 | VAT: refunds to strategic highways companies

(1)In section 41 of VATA 1994 (application of Act to the Crown), in subsection (7)—

(a)after “subsection (6)” insert “ each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown ”,

(b)omit the “and” after paragraph (j), and

(c)for the words after paragraph (k) substitute—

(l)a strategic highways company appointed under section 1 of the Infrastructure Act 2015.

(2)The amendments made by this section come into force on 1 April 2015.