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Section 33D(8)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of subsection (6)— “search and rescue activities” means searching for, and rescuing, persons who are, or may be, at risk of death or serious injury; “relevant authority” means— the Secretary of State; a police force; the Scottish Fire and Rescue Service; any other person or body specified for the purposes of subsection (6) by an order made by the Treasury; “police force” means— a police force within the meaning of the Police Act 1996; the Police Service of Scotland; the Police Service of Northern Ireland; the Police Service of Northern Ireland Reserve; the British Transport Police Force; the Civil Nuclear Constabulary; the Ministry of Defence Police; “UK marine area” has the meaning given by section 42(1) of the Marine and Coastal Access Act 2009.

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Source: legislation.gov.uk · retrieved 2026-07-28