
1 
This Order may be cited as the Value Added Tax (Refund of Tax) Order 1985 and shall come into operation on 1st August 1985.
2 
The following bodies established under the Local Government Act 1985 are hereby specified for the purposes of section 20 of the Value Added Tax Act 1983:
 The Inner London Education Authority
 The Inner London Interim Education Authority
 The Northumbria Interim Police Authority
 The London Fire and Civil Defence Authority
 The London Residuary Body
A metropolitan county Police Authority
A metropolitan county Fire and Civil Defence Authority
A metropolitan county Passenger Transport Authority
A metropolitan county Residuary Body.
John Major
Donald Thompson
Two of the Lords Commissioners of Her Majesty's Treasury
17th July 1985