# The Value Added Tax (Refund of Tax) Order 2006, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 1st August 2006, specifies, for the purposes of section 33 of the Value Added Tax Act 1994, the London Pensions Fund Authority and regional Transport Partnerships in Scotland.
A body that is so specified is entitled to claim refunds of VAT on supplies to, or acquisitions or importations by, the body, provided the supplies, acquisitions or importations are not for the purpose of any business carried on by it.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2006/1793/note (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.