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.