VAT 바카라 사이트 and Public Bodies

VATGPB9330 - 바카라 사이트 departments and health authorities: VAT law: restrictions on non-business treatment

Among the restrictions Section 41A of the VAT Act 1994 (see VATGPB2100) places on non-taxable treatment (see VATGPB9310), is that it should not lead to a significant distortion of competition. UK law applies additional restrictions to supplies made by 바카라 사이트 Departments and health authorities.

Section 41(5) of the VAT Act 1994 states that:

바카라 사이트˜For the purposes of this section goods or services obtained by one 바카라 사이트 department from another 바카라 사이트 department shall be treated, if and to the extent that the Treasury so direct, as supplied by that other department and similarly as regards goods or services obtained by or from the Crown Estate Commissioners.바카라 사이트™

The list of activities treated as business under a Treasury Taxing Direction is published in the London, Edinburgh and Belfast Gazettes. The vast majority of supplies made by 바카라 사이트 Departments and health authorities are, in fact, potentially in competition with the private sector. Consequently the list of those to be treated as business is substantial (see VATGPB3400).