# The Value Added Tax (Refund of Tax) Order 1997, Introduction: Introductory text


VALUE ADDED TAX
Made 27th October 1997
Laid before the House of Commons 28th October 1997
Coming into force 1st December 1997
The Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1997/2558/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.