Decision given 3 October 1973.

Taxable supplies – Supply of laundering facilities in launderette – Whether fee for use of machine includes provision for supply of water, gas or electricity – Finance Act 1972, Sch. 4, Grp. 2, item 1, Grp. 7, items 2, 5 (now VATA 1983, Sch. 5, Grp. 2, item 1; Grp. 7, items 2, 5).

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