Queen’s Bench Division.

Judgment delivered 16 June 1982.

Value added tax – Buildings – Whether supply zero-rated – Whether first time installation of gas fires in existing houses an alteration – Whether alteration must be permanent and irreversible – Meaning of ‘substantial’ – Finance Act 1972 – sec. 12(2); Sch. 4, Group 8, item 2.

  This was an appeal by the Crown from the determination of a Tribunal that the supply of gas fires to existing houses was a supply in the course of the alteration of the buildings, and so was entitled to be zero-rated in terms of item 2 of Group 8 of Sch. 4 to the Finance Act 1972.

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