[41A Supply of goods or services by public bodies]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[41A  Supply of goods or services by public bodies]

[(1)     This section applies where goods or services are supplied by a [public authority] in the course of activities or transactions in which it is engaged as a public authority.

[(2)     Unless the supply is on such a small scale as to be negligible, it is to

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