
1 
This Order may be cited as the Value Added Tax (Refund of Tax) Order 1995 and shall come into force on 18th August 1995.
2 
The Environment Agency (a body corporate established by section 1 of the Environment Act 1995 ) is hereby specified for the purposes of section 33 of the Value Added Tax Act 1994.
David Willetts
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
26th July 1995