This Order specifies the Natural Resources Body for Wales (also known as Corff Adnoddau Naturiol Cymru) for the purposes of section 33 of the Value Added Tax Act 1994. A body that is so specified is entitled to claim refunds of value added tax on supplies to, or acquisitions or importations by, it; provided that the supplies, acquisitions or importations are not to be used for the purpose of any business activity which the body may carry on.