{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023.json",
  "id": "uksi/2023/19",
  "title": "The Value Added Tax (Refund of Tax) Order 2023",
  "short_title": "Value Added Tax (Refund of Tax) 2023",
  "long_title": "This Order, which comes into force on 9th February 2023, provides that the Corporate Joint Committees named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that the specified Corporate Joint Committees are able to claim refunds of value added tax charged on supplies to them, or importations by them, where those supplies or importations are not for the purpose of any business carried on by them.",
  "citation": "S.I. 2023/19",
  "type": "uksi",
  "year": "2023",
  "number": "19",
  "version": "current",
  "date": "2023-01-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/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-2023/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-2023/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-2023/note",
      "extent": null,
      "status": null,
      "parent": null
    }
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      "title": "Printed copy",
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      "date": "2023-01-13",
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      "source_url": "https://www.legislation.gov.uk/uksi/2023/19/pdfs/uksi_20230019_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-01-13",
      "size": 36371,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/pdf/uksiem_20230019_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/19/pdfs/uksiem_20230019_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-2023/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/19",
    "retrieved_at": "2026-10-28T21:50:59.378559+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."
}