Queen’s Bench Division.

Judgment delivered 25 July 1977.

Value added tax – Higher rates – Items capable of being used as parts of boats – Items capable of being used for other purposes as well as parts of boats – Trailer couplings and winches – Whether such couplings and winches ‘goods of a kind suitable for use as parts of’ trailers for carrying boats – Whether subject to higher rate tax – Finance (No. 2) Act 1975, Sch. 7. Grp. 3, item 6.

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