Commentary

V16.838 Local authorities—supplies to new unitary authorities under local government reorganisation (transitional arrangements)

Part V16 Forms and other HMRC material

V16.838 Local authorities—supplies to new unitary authorities under local government reorganisation (transitional arrangements)

V16.838 Local authorities—supplies to new unitary authorities under local government reorganisation (transitional arrangements)

VAT Information Sheet 5/98, June 1998

This information sheet explains the transitional arrangements that are available to assist local authorities following local government reorganisation.

Background

1 For those authorities already reorganised it has not, in every case, been practical for them to take over all of the statutory service provision of their predecessor authorities from the date of reorganisation. The same situation is likely to apply to authorities due to reorganise from 1 April 1998.

Supplies qualifying as non-business

2 In the circumstances described in para 1, the authority currently making the

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