
1 
This Order may be cited as the Value Added Tax (Refund of Tax) Order 1989 and shall come into force on 1st September 1989.
2 
The National Rivers Authority (a body corporate established by section 1 of the Water Act 1989) is hereby specified for the purposes of section 20 of the Value Added Tax Act 1983.
David Maclean
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
14th July 1989