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Policy Paper Published 20 Nov 2020 HM Revenue & Customs ↗ View on GOV.UK

VAT refunds to Charter Trustees

This Tax Information and Impact Note is about Charter Trustees for Bournemouth and the Charter Trustees for Poole being able to claim refunds of VAT.

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▤ Verbatim text from source document

This measure will entitle the Charter Trustees for Bournemouth and the Charter Trustees for Poole to claim refunds of VAT under the provisions of section 33 of the VAT Act 1994 (“section 33”) in respect of their statutory non-business activities.