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Statutory Instruments
1986 No. 532
VALUE ADDED TAX
The Value Added Tax (Refund of Tax) (No.2) Order 1986
Made
18th March 1986
Laid before the House of Commons
18th March 1986
Coming into Operation
1st April 1986
The Treasury, in exercise of the powers conferred on them by section 20(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby made the following Order:
1. This Order may be cited as the Value Added Tax (Refund of Tax) (No.2) Order 1986 and shall come into operation on 1st April 1986.
2. The following bodies are hereby specified for the purposes of section 20 of the Value Added Tax Act 1983:
Authorities established under section 10 of the Local Government Act 1985.
T. Garel-Jones
Donald Thompson
Two of the Lords Commissioners of Her Majesty's Treasury
18th March 1986
EXPLANATORY NOTE
By this Order the specified bodies will be entitled to claim refunds of value added tax under section 20 of the Value Added Tax 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.
Seven such bodies have been established under The Waste Regulation and Disposal (Authorities) Order 1985 (S.I. 1985/1884) to take over the waste regulation functions, and in certain areas, the waste disposal functions of the Greater London Council and certain metropolitan county councils.