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,