{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020.json",
  "id": "uksi/2020/185",
  "title": "The Value Added Tax (Refund of Tax) Order 2020",
  "short_title": "Value Added Tax (Refund of Tax) 2020",
  "long_title": "This Order, which comes into force on 1st April 2020, provides that a number of persons are specified for the purpose of section 33E of the Value Added Tax Act 1994.",
  "citation": "S.I. 2020/185",
  "type": "uksi",
  "year": "2020",
  "number": "185",
  "version": "current",
  "date": "2020-02-25",
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  "valid_from": null,
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
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      "heading": "Citation and commencement",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": "Bodies specified under section 33E",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/article-2",
      "extent": null,
      "status": null,
      "parent": null
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    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/note",
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      "date": "2020-02-26",
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      "source_url": "https://www.legislation.gov.uk/uksi/2020/185/pdfs/uksi_20200185_en.pdf"
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      "date": "2020-02-26",
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/pdf/uksiem_20200185_en.pdf",
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  "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/33E"
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    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/185",
    "retrieved_at": "2026-10-28T22:33:18.775172+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."
}