V16.838 Local authorities—supplies to new unitary authorities under local government reorganisation (transitional arrangements)VAT Information Sheet 5/98, June 1998This information sheet explains the transitional arrangements that are available to assist local authorities following local government reorganisation.Background1 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-business2 In the circumstances described in para 1, the authority currently making the
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.
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.
2 In the circumstances described in para 1, the authority currently making the
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.