41 Application to the Crown
Value Added Tax Act 1994 (1994 c 23) | Legislation

41  Application to the Crown

(1)     This Act shall apply in relation to taxable supplies by the Crown as it applies in relation to taxable supplies by taxable persons.

(2)     . . .

(3)     Where VAT is chargeable on the supply of goods or services to a Government department. . . or on the importation of any goods by a Government department . . . and the supply. . . or importation is not for the purpose—

(a)     of any business carried on by the department, or

(b)     of a supply by the department which, by virtue of [section 41A,] is treated as a supply in the course or furtherance of a business,

then, if and to the extent that the Treasury

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