{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995/note.json",
  "legislation": "uksi/1995/1978",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nBy this Order the Environment Agency, a body corporate established by section 1 of the Environment Act 1995, will be entitled to claim refunds of VAT under section 33 of the Value Added Tax Act 1994 on supplies to, or acquisitions or importations by it if those supplies, acquisitions 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/1995/1978/note",
    "retrieved_at": "2026-10-29T13:04:49.224023+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."
}