Queen’s Bench Division.

Judgment delivered 5 December 1974.

Value added tax – Continuous supplies of services – Rental payments under a television hiring agreement – Agreement entered into before Finance Act 1972 became law – Whether payments under the agreement payment for taxable supplies – Finance Act 1972, sec. 7(8) (now Value Added Tax Act 1983, sec. 5(9)Value Added Tax (General) Regulations 1972, reg. 14(1) (now Value Added Tax (General) Regulations 1980, reg. 18(1)).

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