{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no2-order-1986/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no2-order-1986/note.json",
  "legislation": "uksi/1986/532",
  "legislation_title": "The Value Added Tax (Refund of Tax) (No.2) Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-no2-order-1986",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "By this Order the specified bodies will be entitled to claim refunds of value added tax under section 20 of the Value Added Tax Act 1983 on supplies to or importations by them if not made for the purpose of business, in the same way as could the bodies whose functions are being transferred to them.\nSeven such bodies have been established under The Waste Regulation and Disposal (Authorities) Order 1985 (S.I. 1985/1884) to take over the waste regulation functions, and in certain areas, the waste disposal functions of the Greater London Council and certain metropolitan county councils.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/532/note",
    "retrieved_at": "2026-10-29T16:51:36.126217+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."
}