lexiara

Section 33(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

No VAT shall be refunded under this section to an appointed news provider which in the opinion of the Commissioners is attributable to activities other than the provision of news programmes for broadcasting by holders of regional Channel 3 licences (within the meaning of Part I of the Broadcasting Act 1990).

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Source: legislation.gov.uk · retrieved 2026-07-28