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The Value Added Tax (Refund of Tax) Order 2020 

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# VALUE ADDED TAX 

# 2020 No. 185 

The Treasury make the following Order in exercise of the power conferred by section 33E of the Value Added Tax Act 1994( a ). 

## Citation and commencement 

1.  This Order may be cited as the Value Added Tax (Refund of Tax) Order 2020 and comes into force on 1st April 2020. 

## Bodies specified under section 33E 

2.  The following persons are specified for the purpose of section 33E of the Value Added Tax Act 1994— 

(a) High Speed Two (HS2) Limited, an executive non departmental public body registered at Companies House under company number 06791686; 

(b) the East West Railway Company Limited, a non-departmental public body registered at Companies House under company number 11072935; 

(c) Transport for Wales, a not-for-profit company limited by guarantee registered at Companies House under company number 09476013; and 

(d) the Single Financial Guidance Body, a body corporate with functions relating to financial guidance established by section 1(1) of the Financial Guidance and Claims Act 2018( b ). 

25th February 2020 

Maggie Throup Iain Stewart Two of the Lords Commissioners of Her Majesty’s Treasury 

## EXPLANATORY NOTE 

(This note is not part of the Order) 

This Order, which comes into force on 1st April 2020, provides that a number of persons are specified for the purpose of section 33E of the Value Added Tax Act 1994. 

