A local authority which makes taxable supplies is liable to be registered under this Act, whatever the value of the supplies; and accordingly Schedule 1 to this Act shall apply, in a case where the value of the taxable supplies made by a local authority in any period of one year does not exceed the sum for the time being specified in paragraph F11(1)(a)of that Schedule, as if that value exceeded that sum.

In this section “local authority” has the same meaning as in section 20 above.