{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/article-2.json",
  "legislation": "uksi/1997/2558",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The following bodies are hereby specified for the purposes of section 33 of the Value Added Tax Act 1994—\ncharter trustees established by an Order made under section 17 of the Local Government Act 1992 or by any other statutory instrument made under Part II of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 19."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2558/article/2",
    "retrieved_at": "2026-10-29T11:46:58.493099+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."
}