{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/article-2.json",
  "legislation": "uksi/1986/336",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The following bodies are hereby specified for the purposes of section 20 of the Value Added Tax Act 1983:\nA probation committee constituted by section 47(a) of, and paragraph 2 of Schedule 3 to, the Powers of Criminal Courts Act 1973\nA magistrates' courts committee established under section 19 of the Justices of the Peace Act 1979\nThe charter trustees constituted by section 246(4) or (5) of the Local Government Act 1972.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "paragraph 2 of Schedule 3 was amended by the Criminal Justice Act 1982 (c.48), section 65(1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "section 19 was amended by the Local Government Act 1985 (c.51), section 12(4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/336/article/2",
    "retrieved_at": "2026-10-29T16:53:38.876409+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."
}