{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000.json",
  "id": "uksi/2000/1672",
  "title": "The Value Added Tax (Refund of Tax) (No. 3) Order 2000",
  "short_title": "Value Added Tax (Refund of Tax) 2000",
  "long_title": "This Order, which comes into force on 17th July 2000, specifies Transport for London for the purposes of section 33 of the Value Added Tax Act 1994 (“the VAT Act”). Transport for London is the body corporate established by section 154 of the Greater London Authority Act 1999.",
  "citation": "S.I. 2000/1672",
  "type": "uksi",
  "year": "2000",
  "number": "1672",
  "version": "current",
  "date": "2000-06-26",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/article-1",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/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-3-order-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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      "date": "2008-11-19",
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/pdf/uksi_20001672_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/1672/pdfs/uksi_20001672_en.pdf"
    }
  ],
  "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-3-order-2000/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no-3-order-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1672",
    "retrieved_at": "2026-10-29T09:08:01.408318+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."
}