# The Value Added Tax (Refund of Tax) Order 1985

S.I. 1985/1101 · made 17 July 1985

These bodies will be established under the Local Government Act 1985 to take over functions previously performed by the Greater London Council (including the Inner London Education Authority) and the Metropolitan County Councils. By this Order the specified bodies will be entitled to claim refunds of VAT under section 20 of the VAT 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.

PDFs: Printed copy https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985/pdf/uksi_19851101_en.pdf

## Introductory text

VALUE ADDED TAX
Made 17th July 1985
Laid before the House of Commons 18th July 1985
Coming into Operation 1st August 1985
The Treasury, in exercise of the powers conferred on them by section 20(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Refund of Tax) Order 1985 and shall come into operation on 1st August 1985.

## 2 

The following bodies established under the Local Government Act 1985 are hereby specified for the purposes of section 20 of the Value Added Tax Act 1983:
A The Inner London Education Authority
B The Inner London Interim Education Authority
C The Northumbria Interim Police Authority
D The London Fire and Civil Defence Authority
E The London Residuary Body
A metropolitan county Police Authority
A metropolitan county Fire and Civil Defence Authority
A metropolitan county Passenger Transport Authority
A metropolitan county Residuary Body.

## Signature

John Major
Donald Thompson
Two of the Lords Commissioners of Her Majesty's Treasury
17th July 1985

## Explanatory note

These bodies will be established under the Local Government Act 1985 to take over functions previously performed by the Greater London Council (including the Inner London Education Authority) and the Metropolitan County Councils. By this Order the specified bodies will be entitled to claim refunds of VAT under section 20 of the VAT 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.

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Source: https://www.legislation.gov.uk/uksi/1985/1101 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.