{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995.json",
  "id": "uksi/1995/2999",
  "title": "The Value Added Tax (Refund of Tax) (No. 2) Order 1995",
  "short_title": "Value Added Tax (Refund of Tax) 1995",
  "long_title": "By this Order National Park authorities, established under section 63 of the Environment Act 1995, and fire authorities, constituted by a combination scheme made under section 6 of the Fire Services Act 1947, will be entitled to claim refunds of VAT under section 33 of the Value Added Tax Act 1994 on supplies to, or acquisitions or importations by them if those supplies, acquisitions or importations are not for the purpose of any business carried on by them.",
  "citation": "S.I. 1995/2999",
  "type": "uksi",
  "year": "1995",
  "number": "2999",
  "version": "current",
  "date": "1995-11-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/33"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-2-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2999",
    "retrieved_at": "2026-10-29T12:57:52.839109+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}