45(1)Section 41A (supply of goods or services by public bodies) is amended as follows.U.K.
(2)In subsection (1), for the words from “body” to “taxable persons)” substitute “ public authority ”.
(3)For subsection (2) substitute—
“(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,
(g)engaging in transactions in respect of agricultural products in the exercise of regulatory functions,
(h)organisation of trade fairs or exhibitions,
(i)warehousing,
(j)activities of commercial publicity bodies,
(k)activities of travel agents,
(l)running of staff shops, cooperatives, industrial canteens, or similar institutions, or
(m)activities carried out by radio and television bodies which are of a commercial nature.”
(4)Omit subsection (4).
Commencement Information
I1Sch. 8 para. 45 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)