http://www.legislation.gov.uk/ukpga/2000/20/section/21/2000-07-28Government Resources and Accounts Act 2000An Act to make provision about government resources and accounts; to provide for financial assistance for a body established to participate in public-private partnerships; and for connected purposes.2000-08-01texttext/xmlenStatute Law Database2024-05-172000-07-28 211This section applies where a government department makes supplies of goods or services which are taxable supplies for the purposes of the Value Added Tax Act 1994.2The Treasury may make arrangements—aabout the treatment of receipts and payments in respect of value added tax in accounts under section 5 or 7;bfor the exemption of receipts in respect of value added tax, to such extent and on such conditions as may be specified, from any requirement for payment into the Consolidated Fund.3For the purposes of this section “government department” has the same meaning as it has for the purposes of section 41 of the Value Added Tax Act 1994 (application to the Crown).4Section 21 of the Finance Act 1999 (accounting for VAT by departments) shall cease to have effect.1994 c.23. 1999 c. 16.