Section 84 | Refunds of VAT to combined county authorities

(1)In section 33 of VATA 1994 (refunds of VAT in certain cases), in subsection (3)(a) (which provides for the section to apply to local authorities and combined authorities), for the words from “and” to the end substitute “, a combined authority established by an order made under section 103(1) of the Local Democracy, Economic Development and Construction Act 2009 and a combined county authority established by regulations made under section 9(1) of the Levelling-up and Regeneration Act 2023;”.

(2)The amendment made by this section has effect in relation to supplies made, and importations or acquisitions taking place, on or after 1 December 2025.