The Waste and Resources Action Programme (WRAP) is not set up under statutory authority. It is a company limited by guarantee, established under the Companies Act 1985 with rules prohibiting it from distributing a profit. Grant is paid to it by DEFRA under section 153(1) of the Environmental Protection Act 1990, as varied by the Financial Assistance for Environmental Purposes (No. 2) Order 2000 Statutory Instrument No. 2211.