{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/note.json",
  "legislation": "uksi/1989/1217",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nBy 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1217/note",
    "retrieved_at": "2026-10-29T15:40:38.773444+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."
}