# The Value Added Tax (Refund of Tax) Order 1976, Article 3


The following bodies are hereby specified for the purposes of section 15 of the Finance Act 1972:—
the Commission for Local Administration in England
the Commission for Local Administration in Wales
the Commissioner for Local Administration in Scotland
the Commission for Local Authority Accounts in Scotland.

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Source: https://www.legislation.gov.uk/uksi/1976/2028/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.