Court of Appeal (Civil Division).

Judgment delivered 7 April 1976.

Value added tax – Financial services – Making arrangements for the granting of credit – Making arrangements for the issue of securities – Whether such services exempt from value added tax – Finance Act 1972, sec. 13(1) and Sch. 5, Grp. 5, items 2, 3 and 4 (now Value Added Tax Act 1983, sec. 17(1) and Sch. 6, Grp. 5, items 2-7).

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