Section 28 | Local authorities.

(1)A local authority which makes taxable supplies is liable to be registered under this Act, whatever the value of the supplies; and accordingly Schedule 1 to this Act shall apply, in a case where the value of the taxable supplies made by a local authority in any period of one year does not exceed the sum for the time being specified in paragraph 1(1)(a)of that Schedule, as if that value exceeded that sum.^F1

(2)In this section “local authority” has the same meaning as in section 20 above.