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VATGPB4860 - VAT Government and Public Bodies - HMRC internal manual


village hall management committees
Any board or committee, with members other than only local authority members who have full voting rights, is unlikely to fall within section 33.
Those listed above are not local authorities within the meaning of section 96 of the VAT Act 1994. Neither are they on the list established by Treasury Order for the purposes of section33(3)(k) (see VATGPB4120). Any claims should therefore be rejected .
Those who request to be added to the Treasury Order list should first be referred to the criteria for inclusion set out in Notice 749 ‘Local authorities and similar bodies’. (external users can find the notice at https://www.gov.uk/government/publications/vat-notice-749-local-authorities-and-similar-bodies) and then to VAT Principles Team (see VATGPB1600). ....

Principles Team , Local Government Acts , Treasury Order , ப்ரிந்ஸிபல்ஸ் அணி , உள்ளூர் அரசு செயல்கள் , கருவூலம் ஆர்டர் ,