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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part III
- Section 41A
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Changes over time for: Section 41A
Version Superseded: 31/12/2020
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- 17/07/2012- Amendment
- 17/07/2012
Point in time - 31/12/2020- Amendment
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Point in time view as at 17/07/2012. This version of this provision has been superseded.
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[F141ASupply of goods or services by public bodiesU.K.
(1)This section applies where goods or services are supplied by a body mentioned in Article 13(1) of the VAT Directive (status of public bodies as taxable persons) in the course of activities or transactions in which it is engaged as a public authority.
(2)If the supply is in respect of an activity listed in Annex I to the VAT Directive (activities in respect of which public bodies are to be taxable persons), it is to be treated for the purposes of this Act as a supply in the course or furtherance of a business unless it is on such a small scale as to be negligible.
(3)If the supply is not in respect of such an activity, it is to be treated for the purposes of this Act as a supply in the course or furtherance of a business if (and only if) not charging VAT on the supply would lead to a significant distortion of competition.
(4)In this section “the VAT Directive” means Council Directive 2006/112/EC on the common system of value added tax.]
Textual Amendments
F1S. 41A inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 198(3)
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