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HMRC internal manual

VAT Government and Public Bodies

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Local authority education services: voluntary aided schools: Annex A of guidance on section 33 recovery agreed with the Department for Education

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Introduction VATGPB7520 paragraphs 1 to 4 VATGPB7530
paragraph 5 VATGPB7540 paragraph 6 VATGPB7550
paragraph 7 VATGPB7560    

HMRC Guidance for Local Authorities (LA) and Voluntary Aided (VA) Schools - VAT recovery under section 33 VAT Act 1994 (continued)

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Annex B VATGPB7580