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HMRC internal manual

VAT Government and Public Bodies

Other local authority activities: miscellaneous (N to Z): probation services

From April 2001 probation services became the responsibility of the National Probation Service (NPS) and probation committees ceased to exist. As the NPS is a section41 body (see VATGPB9300) claims for refunds of VAT cannot be made under section 33 (see VATGPB4000).