Section 1Citation and commencement
This Order may be cited as the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 and comes into force on 8th April 2026.
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Statutory Instrument
The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026
Section 2Body specified for the purposes of section 33E of the Value Added Tax Act 1994
A company designated by the Secretary of State as Great British Nuclear under section 317 of the Energy Act 2023 , is a person who is specified for the purposes of section 33E of the Value Added Tax Act 1994.
2 sections
Cite this legislation
The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2026-307
Contains public sector information licensed under the Open Government Licence v3.0.
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