Related Commentary  Related CasesRelated HMRC Manuals

41(1)  This Act shall apply in relation to taxable supplies by the Crown as it applies in relation to taxable supplies by taxable persons.

41(2)  [Omitted by FA 2012, s. 198(2)(a).]

41(3)  Where VAT is chargeable on the supply of goods or services to a Government department or on the importation of any goods by a Government department and the supply or importation is not for the purpose–

(a)of any business carried on by the department, or

(b)of a supply by the department which, by virtue of section 41A, is treated as a supply in the course or furtherance of a business,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.