{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985/article-2.json",
  "legislation": "uksi/1985/1101",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1985",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "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:\nA The Inner London Education Authority\nB The Inner London Interim Education Authority\nC The Northumbria Interim Police Authority\nD The London Fire and Civil Defence Authority\nE The London Residuary Body\nA metropolitan county Police Authority\nA metropolitan county Fire and Civil Defence Authority\nA metropolitan county Passenger Transport Authority\nA metropolitan county Residuary Body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1101/article/2",
    "retrieved_at": "2026-10-29T17:07:13.802817+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."
}