Value Added Tax

HC Deb 09 February 1981 vol 998 c258W

Mr. Wigley

asked the Chancellor of the Exchequer if he will list the bodies which have been specified under section 15(3)(l) of the Finance Act 1972 as being eligible for refund of value added tax.

Mr. Peter Rees

The additions that have been made by Treasury orders under section 15(3)(l) to the list of bodies contained in section 15(3) as enacted, are as follows:

1 April 1973

Addition of the Scottish Special Housing Association.

10 January 1974

Addition of the Welsh National Water Development Authority, North West Water Authority, Northumbrian Water Authority, Yorkshire Water Authority, Anglian Water Authority, Thames Water Authority, Southern Water Authority, Wessex Water Authority, South West Water Authority, and the Severn.Trent Water Authority.

1 April 1977

Addition of the Commission for Local Administration in England, Commission for Local Administration in Wales, Commission for Local Administration in Scotland, and the Commission for Local Authority Accounts in Scotland.

Statutory Instruments 1973/522, 1973/2121 and 1976/2028 refer.