SCHEDULES

SCHEDULE 4Change of name of PTAs: consequential amendments

Part 4Other amendments

Value Added Tax Act 1994 (c. 23)

I159

1

The Value Added Tax Act 1994 is amended as follows.

2

In section 33(3) (bodies entitled to refunds in certain cases) for paragraph (d) substitute—

d

an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968;