Section 33D(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In subsection (3) “relevant NHS body” means a body the main purpose of which is to provide ambulance services and which is— an NHS trust in England, an NHS foundation trust in England, an NHS trust in Wales, a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978, or a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.
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Source: legislation.gov.uk · retrieved 2026-07-28