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HMRC internal manual

VAT Registration

Entity to be registered: incorporation by other means

The following are examples of bodies incorporated by other means:

  • Bodies incorporated by Act of Parliament
    • the Port of London Authority (incorporated by the Port of London Authority (Consolidation) Act 1920, the Port of London Act 1968 and the Ports Act 1991)

    • the National Coal Board (incorporated by the Coal Industry Nationalisation Act 1954 to the Coal Industry Act 1990)

    • the Atomic Energy Authority (incorporated by the Atomic Energy Authority Acts 1954 to 1986)

    • the Independent Television Commission (incorporated by the Broadcasting Act 1990)

    • the Post Office (incorporated by the Post Office Acts 1969 to 1977).

  • Bodies incorporated by Royal Charter
    • the British Broadcasting Corporation

    • the Institute of Directors

    • the British Standards Institute.

  • Bodies incorporated under other Acts of Parliament
    • Universities in England and Wales (under the Further and Higher Education Act 1992)

    • Building Societies (under the Building Societies Act 1986)

    • Credit Unions (under the Credit Unions Act 1979)

    • various types of associations (under the Industrial and Provident Societies Act 1967)

    • the Police and Magistrates Court Act 1994.

  • Bodies incorporated by company law of another country.