Section 107 — Finance Act 2014: VAT: refunds to health service bodies

VAT: refunds to health service bodies 107 1 In section 41(7) of VATA 1994 (application to the Crown: list of bodies regarded as Government departments) after “Excellence” insert “ , Health Education England (established by the Care Act 2014), and the Health Research Authority (also established by that Act), ” .

2 In section 41(7) of VATA 1994 as amended by subsection (1)—

a for “above,” substitute —

a , b for the “and” after “1990,” substitute—

b , c after “1978” insert , c , d for the “and” after “foundation trust” substitute , d , e for the “and” after “Care Trust” substitute , e , f for the “and” after “Health Board” substitute , f , g after “group,” insert—

g , h after “Centre,” insert—

h , i for the “and” after “Commissioning Board” substitute , i , j before “Health Education England” insert—

j , k before “the Health Research Authority” insert—

k , l the words from “shall be regarded” to the end are to follow, rather than form part of, the paragraph (k) so formed, and m in those words, for “shall” substitute “ are each to ” .