– see also Local authorities and similar bodies; Professional bodies

Abolition of Administrative Justice and Tribunals Council

Legislation/Regulatory – SI 2013/2042

Access to information held by

– see Information held by public authorities

Acquisitions by certain health service bodies

Claim

Commentary – Stamp Taxes Reporter ¶71-600

Assumed gross payment status

Commentary – Royse on Construction Industry Scheme 7.5

Cultural services

– see Cultural services

Data protection

– see Data protection

Deemed contractors

Commentary – Royse on Construction Industry Scheme 4.3.5

Expenditure reimbursed by

Legislation/Regulatory – TCGA92 s. 50

Financing costs and income

Commentary – Tax Reporter ¶717-581
Legislation/Regulatory – TIOPA2010 s. 327
HMRC Guidance – CFM92210

Freedom of Information Act 2000

Commentary – Tax Reporter ¶193-260

Human rights

– see Human rights

Information held by

– see Information held by public authorities

Land transactions

Legislation/Regulatory – FA2003 s. 66, Sch. 4, para. 17 ; SI 2005/83 ; SI 2007/1385
HMRC Guidance – SDLTM00700 ; SDLTM17090 ; SDLTM25005

Overseas

– see Overseas authorities/bodies

Public body, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (5)

Refund of VAT

Legislation/Regulatory – VATA94 s. 33

Registration

Commentary – Indirect Tax Reporter ¶43-863

Replacement of business assets

Legislation/Regulatory – TCGA92 s. 158

Supply of goods or services

Legislation/Regulatory – VATA94 s. 41A

Taxable persons treatment

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 13(2)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 13(1)

List of taxable activities

Legislation/Regulatory – Dir. 2006/112 Annex I

Transfers in consequence of reorganisation of parliamentary constituencies

Claim

Commentary – Stamp Taxes Reporter ¶71-550

Definitions

Commentary – Stamp Taxes Reporter ¶71-550

Transfers involving public bodies

Claim

Commentary – Stamp Taxes Reporter ¶71-500

Reorganisation

Commentary – Stamp Taxes Reporter ¶71-500

Treasury orders

Commentary – Stamp Taxes Reporter ¶71-500

Treasury powers to change legislation

Commentary – Stamp Taxes Reporter ¶140-410

Value added tax exemption

Commentary – Quick Overview ¶68810

Welfare services

– see Welfare services