Section 41(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this section goods or services obtained by one Government department from another Government 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.
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Source: legislation.gov.uk · retrieved 2026-07-28