# The Value Added Tax (Refund of Tax) Order 1989, Article 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.

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Source: https://www.legislation.gov.uk/uksi/1989/1217/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.