The Value Added Tax (Refund of Tax) Order 2014
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.