# The Value Added Tax (Refund of Tax) Order 1976, Introduction: Introductory text


VALUE ADDED TAX
Made 29th November 1976
Laid before the House of Commons 6th December 1976
Coming into Operation 1st April 1977
The Treasury, in exercise of the powers conferred on them by section 15(3) of the Finance Act 1972, hereby make the following Order:—

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