The effect of the Order is that the specified persons are entitled to claim refunds of value added  tax charged on supplies to, and acquisitions and importations by, them provided that those  supplies, acquisitions and importations are not for the purpose of a business carried on by them.  A Tax Information and Impact Note covering this instrument will be published on the HMRC  website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.  © Crown copyright 2020  Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James,  Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.  £4.90  UK202002251010 03/2020 19585  http://www.legislation.gov.uk/id/uksi/2020/185  ISBN 978-0-11-119339-6