The Service Authorities for the National Crime Squad and the National Criminal Intelligence Service were not "police authorities", so as to be specified bodies within the meaning of s.33(3)(f) Value Added Tax Act 1994, and hence did not qualify for refunds of value added tax under that section. The court would not quash the refusal of the Treasury to specify them as such bodies, since the court would not interfere in questions of national financial policy.

QBD (Admin) (Moses J)

22/06/2000