Section 41(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section “Government department” includes the Scottish Administration , the Welsh Assembly Government, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including ... any part of a Government department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.
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Source: legislation.gov.uk · retrieved 2026-07-28