Queen’s Bench Division.

Judgment delivered 28 July 1982.

Value added tax – Meaning of repair and maintenance – Church badly damaged by fire – Whether rebuilding of church repair and maintenance – Whether possible to reconstruct a building if part of old building is incorporated into new building – Finance Act 1972 – sec. 12(2), Sch. 4, Group 8, items 2, 3 and note 2.

  This was an appeal by the Parochial Church Council of St. Luke against the decision of the Manchester Value Added Tax Tribunal.

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