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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Other local authority activities: miscellaneous (F to M): magistrates’ courts

Responsibility for running the Magistrates’ Courts Service transferred to the Department for Constitutional Affairs (a section 41 body see VATGPB9300) from April 2005. Until that time the service was managed by a series of local committees that were section 33 bodies (see VATGPB4000).