Related Commentary  Related Cases

41A(1)  This section applies where goods or services are supplied by a public authority in the course of activities or transactions in which it is engaged as a public authority.

41A(2)  Unless the supply is on such a small scale as to be negligible, it is to be treated for the purposes of this Act as a supply in the course or furtherance of a business if it is in respect of any of the following activities–

(a)telecommunications services,

(b)supply of water, gas, electricity or thermal energy,

(c)transport of goods,

(d)port or airport services,

(e)passenger transport,

(f)supply of new goods manufactured for sale,

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