VATEDU39500 - Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: public bodies
Note (1)(d) of Group 6 of Schedule 9 of the VAT Act 1994 defines as an eligible body a public body. This Note cross-refers to Group 7 of Schedule 9 Exemptions.
(d) a public body of a description in Note (5) to Group 7 below;
Note (5) to Group 7 of Schedule 9 of the VAT Act 1994 reads:
(5) 바카라 사이트減ublic body바카라 사이트� means -
(a) a 바카라 사이트 Department within the meaning of section 41(6);
(b) a local authority;
(c) a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to a 바카라 사이트 department or local authority.
바카라 사이트 Department includes any executive agencies of a government department. Non-Departmental Public Bodies (NDPBs) are covered by Note 5(c) to Group 7.
Section 41(6) states that In this section 바카라 사이트�바카라 사이트 Department바카라 사이트� includes the Scottish Administration, the Welsh Assembly 바카라 사이트, the National Assembly for Wales Commission, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including any part of a 바카라 사이트 Department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.