# The Value Added Tax (Refund of Tax) Order 1989

S.I. 1989/1217 · made 14 July 1989

By this Order the National Rivers Authority, a body corporate established by section 1 of the Water Act 1989, will be entitled to claim refunds of value added tax under section 20 of the Value Added Tax Act 1983 on supplies to, or importations by it if those supplies or importations are not for the purposes of any business carried on by it.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 20)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/pdf/uksi_19891217_en.pdf

## Introductory text

VALUE ADDED TAX
Made 14th July 1989
Laid before the House of Commons 27th July 1989
Coming into force 1st September 1989
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 1989 and shall come into force on 1st September 1989.

## 2 

The National Rivers Authority (a body corporate established by section 1 of the Water Act 1989) is hereby specified for the purposes of section 20 of the Value Added Tax Act 1983.

## Signature

David Maclean
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
14th July 1989

## Explanatory note

(This note is not part of the Order)
By this Order the National Rivers Authority, a body corporate established by section 1 of the Water Act 1989, will be entitled to claim refunds of value added tax under section 20 of the Value Added Tax Act 1983 on supplies to, or importations by it if those supplies or importations are not for the purposes of any business carried on by it.

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Source: https://www.legislation.gov.uk/uksi/1989/1217 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.