{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/article-2.json",
  "legislation": "uksi/2001/3453",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The Greater London Magistrates' Courts Authority (the body corporate established by section 30A of the Justice of the Peace Act 1997 is specified for the purposes of section 33 of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1997 c. 25; section 30A was inserted by section 83(1) of the Access to Justice Act 1999 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3453/article/2",
    "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."
}