SolvedVATGPB4415 | Section 33 bodies: recoverable VAT: direct supplies
From HM Revenue & Customs · VAT Government and Public Bodies
Section 33(1) (see VATGPB4120) refers to the supply of goods or services ‘to a body’ and so restricts claims to supplies made directly to that body. To be directly supplied the body must:
place the order
receive the supply
make payment either from its own funds, donated funds (see VATGPB4445) or certain trust funds (see VATGPB4450), and
receive a VAT invoice in its own name.