# The Value Added Tax (Refund of Tax) (No.2) Order 1986, Article 2


The following bodies are hereby specified for the purposes of section 20 of the Value Added Tax Act 1983:
Authorities established under section 10 of the Local Government Act 1985.

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Source: https://www.legislation.gov.uk/uksi/1986/532/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-no2-order-1986/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.