
1 
This Order may be cited as the Value Added Tax (Refund of Tax) Order 1997 and shall come into force on 1st December 1997.
2 
The following bodies are hereby specified for the purposes of section 33 of the Value Added Tax Act 1994—
 charter trustees established by an Order made under section 17 of the Local Government Act 1992 or by any other statutory instrument made under Part II of that Act.
Bob Ainsworth
Graham Allen
Two of the Lords Commissioners of Her Majesty’s Treasury
27th October 1997