{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1999/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1999/note.json",
  "legislation": "uksi/1999/2076",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe effect of this Order is that the Broads Authority, a body corporate established by section 1 of the Norfolk and Suffolk Broads Act 1988, 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 the goods or services concerned are not for the purpose 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/1999/2076/note",
    "retrieved_at": "2026-10-29T10:14:50.106932+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."
}