The Value Added Tax (Refund of Tax) Order 1985
These bodies will be established under the Local Government Act 1985 to take over functions previously performed by the Greater London Council (including the Inner London Education Authority) and the Metropolitan County Councils. By this Order the specified bodies will be entitled to claim refunds of VAT under section 20 of the VAT Act 1983 on supplies to or importations by them if not made for the purpose of business, in the same way as could the bodies whose functions are being transferred to them.