The Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001

• Citation: S.I. 2001/2879
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 and comes into force on 1st September 2001.

Section 2

Section 33A of the Value Added Tax Act 1994 applies to the bodies listed in column 1 of the Schedule to this Order.

Section 3

The museums and galleries listed in column 2 of the Schedule are, for the purposes of section 33A of the Value Added Tax Act 1994, relevant museums and galleries in relation to the bodies listed opposite them in the Schedule.

Section 4

Where column 3 of the Schedule indicates a particular date, in the case of the museum or gallery to be found opposite that date, section 33A of the Value Added Tax Act 1994 shall apply as if, in subsection (1)(c) of that section, that date were substituted for 1st April 2001.