{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014.json",
  "id": "uksi/2014/1112",
  "title": "The Value Added Tax (Refund of Tax) Order 2014",
  "short_title": "Value Added Tax (Refund of Tax) 2014",
  "long_title": "This Order, which comes into force on 20th May 2014, provides that the combined authorities listed in the Order are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that those bodies are entitled to claim refunds of value added tax charged in relation to their supplies, acquisitions or importations provided that those supplies, acquisitions or importations are not for the purpose of a business carried on by them.",
  "citation": "S.I. 2014/1112",
  "type": "uksi",
  "year": "2014",
  "number": "1112",
  "version": "current",
  "date": "2014-04-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Bodies specified for the purposes of section 33 of the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-04-29",
      "size": 32965,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/pdf/uksi_20141112_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1112/pdfs/uksi_20141112_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-04-29",
      "size": 26802,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/pdf/uksiem_20141112_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1112/pdfs/uksiem_20141112_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-2014/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1112",
    "retrieved_at": "2026-10-29T00:17:49.799722+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."
}