{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/article-3.json",
  "legislation": "uksi/1976/2028",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1976",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The following bodies are hereby specified for the purposes of section 15 of the Finance Act 1972:—\nthe Commission for Local Administration in England\nthe Commission for Local Administration in Wales\nthe Commissioner for Local Administration in Scotland\nthe Commission for Local Authority Accounts in Scotland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/2028/article/3",
    "retrieved_at": "2026-10-29T20:13:39.868695+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."
}