{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "By this Order the specified bodies will be entitled to claim refunds of VAT under section 20 of the Value Added Tax Act 1983 on supplies to or importations by them if not made for the purpose of business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/336/note",
    "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."
}