{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001.json",
  "id": "uksi/2001/3453",
  "title": "The Value Added Tax (Refund of Tax) Order 2001",
  "short_title": "Value Added Tax (Refund of Tax) 2001",
  "long_title": "This Order, which comes into force on 1st December 2001, specifies the Greater London Magistrates' Courts Authority for the purposes of section 33 of the Value Added Tax Act 1994. The Greater London Magistrates' Courts Authority is the body corporate established by section 30A of the Justice of the Peace Act 1997.",
  "citation": "S.I. 2001/3453",
  "type": "uksi",
  "year": "2001",
  "number": "3453",
  "version": "current",
  "date": "2001-10-22",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/article-1",
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    },
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/note",
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      "parent": null
    }
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      "date": "2008-11-25",
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/pdf/uksi_20013453_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2001/3453/pdfs/uksi_20013453_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/33"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3453",
    "retrieved_at": "2026-10-29T07:26:57.154955+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."
}