{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st December 1997, allows charter trustees, established by an Order made under section 17 of the Local Government Act 1992 (c. 19), or by any other statutory instrument made under Part II of that Act, to claim refunds of VAT under section 33 of the Value Added Tax Act 1994 (c. 23) on supplies to, or acquisitions or importations by, them if those supplies, acquisitions or importations are not for the purpose of any business carried on by the charter trustees.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2558/note",
    "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."
}