The Value Added Tax (Refund of Tax to the Natural Resources Body for Wales) Order 2013

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.