Section 41(3)

Where VAT is chargeable on the supply of goods or services to a Government department ... or on the importation of any goods by a Government department ... and the supply ... or importation is not for the purpose— then, if and to the extent that the Treasury so direct and subject to subsection (4) below, the Commissioners shall, on a claim made by the department at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable. of any business carried on by the department, or of a supply by the department which, by virtue of section 41A, is treated as a supply in the course or furtherance of a business,

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