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Explanatory note

Original text. Later amendments are not shown.

(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.