S T A T U T O R Y I N S T R U M E N T S 2020 No. 185  VALUE ADDED TAX  The Value Added Tax (Refund of Tax) Order 2020  The Treasury make the following Order in exercise of the power conferred by section 33E of the  Value Added Tax Act 1994( a ).  1.  This Order may be cited as the Value Added Tax (Refund of Tax) Order 2020 and comes into  force on 1st April 2020.  2.  The following persons are specified for the purpose of section 33E of the Value Added Tax Act  1994—  25th February 2020  Maggie Throup Iain Stewart Two of the Lords Commissioners of Her Majesty’s Treasury  (This note is not part of the Order)  This Order, which comes into force on 1st April 2020, provides that a number of persons are  specified for the purpose of section 33E of the Value Added Tax Act 1994.  ( a ) 1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24).  ( b ) 2018 c. 10.  (a) High Speed Two (HS2) Limited, an executive non departmental public body registered at  Companies House under company number 06791686;  (b) the East West Railway Company Limited, a non-departmental public body registered at  Companies House under company number 11072935;  (c) Transport for Wales, a not-for-profit company limited by guarantee registered at  Companies House under company number 09476013; and  (d) the Single Financial Guidance Body, a body corporate with functions relating to financial  guidance established by section 1(1) of the Financial Guidance and Claims Act 2018( b ).  Bodies specified under section 33E  Citation and commencement  Made - - - - 25th February 2020  Laid before the House of Commons 26th February 2020  Coming into force - - 1st April 2020  EXPLANATORY NOTE 