{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/note",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/note.json",
  "legislation": "uksi/2020/185",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe effect of the Order is that the specified persons are entitled to claim refunds of value added tax charged on supplies to, and acquisitions and importations by, them provided that those supplies, acquisitions and importations are not for the purpose of a business carried on by them.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/185/note",
    "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."
}