
1 
This Order may be cited as the Value Added Tax (Refund of Tax) 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:
 A probation committee constituted by section 47(a) of, and paragraph 2 of Schedule 3 to, the Powers of Criminal Courts Act 1973
 A magistrates' courts committee established under section 19 of the Justices of the Peace Act 1979
 The charter trustees constituted by section 246(4) or (5) of the Local Government Act 1972.
T. Garel-Jones
A. G. Hamilton
Two of the Lords Commissioners of Her Majesty's Treasury
25th February 1986