# The Value Added Tax (Refund of Tax) Order 2023, Introduction: Introductory text


Value Added Tax
Made 11th January 2023
Laid before the House of Commons 13th January 2023
Coming into force 9th February 2023
The Treasury, in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994, make the following Order:

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Source: https://www.legislation.gov.uk/uksi/2023/19/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.