
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