(This note is not part of the Order)
This Order provides that the bodies named in article 2 are specified for the purposes of section 33 of the Value Added Tax Act 1994.
The effect of the Order is that those bodies are able to claim refunds of VAT charged on supplies to, or acquisitions or importations by, them if those supplies, acquisitions or importations are not for the purpose of a business carried on by them.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/the library/tiins.htm.