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Contents

Official guidance
VAT Registration

VATREG08000 · Entity to be registered

  • VATREG08050 · What this section covers
  • VATREG08100 · Establishing the nature of the entity to be registered
  • VATREG08150 · Sole proprietors
  • VATREG08250 · Partnerships
  • VATREG10000 · Joint ventures and consortia
  • VATREG10050 · Incorporated companies and other corporate bodies
  • VATREG10010 · Joint working in the construction industry
  • VATREG10020 · Joint working in the construction industry - how to establish if a separate registration is needed
  • VATREG10100 · Incorporation under the Companies Acts
  • VATREG10150 · Incorporation by other means
  • VATREG10200 · Registering incorporated companies and other corporate bodies
  • VATREG10450 · European Economic Interest Groupings (EEIGs)
  • VATREG10900 · Clubs and associations
  • VATREG12300 · Churches
  • VATREG12350 · The Crown
  • VATREG12400 · Government departments
  • VATREG12450 · Registration of government departments
  • VATREG12500 · Local authorities and similar bodies
  • VATREG12600 · Trusts and pension funds
  • VATREG13050 · Charities
  1. Entity to be registered: contents
  2. Entity to be registered: incorporation by other means

VATREG10150 | Entity to be registered: incorporation by other means

From HM Revenue & Customs · VAT Registration

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.

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