
1 
This Order may be cited as The Value Added Tax (Refund of Tax) Order 1976 and shall come into operation on 1st April 1977.
2 
The Interpretation Act 1889 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
3 
The following bodies are hereby specified for the purposes of section 15 of the Finance Act 1972:—
 the Commission for Local Administration in England
 the Commission for Local Administration in Wales
 the Commissioner for Local Administration in Scotland
 the Commission for Local Authority Accounts in Scotland.
T. E. Graham
Donald R. Coleman
Two of the Lords Commissioners of Her Majesty's Treasury
29th November 1976