This Order, which comes into force on 26th December 2017, provides that the Cambridgeshire and Peterborough Combined Authority is specified for the purpose of section 33 of the Value Added Tax Act 1994. The effect of the Order is that it entitles the Combined Authority to claim a refund of value added tax charged on supplies to, and acquisitions or importations, by it, provided that those supplies, acquisitions or importations, are not for the purpose of a business carried on by it.