Decision given 23 November 1983.

Assessment – Goods sold on party plan basis – Service fund set up to ensure against breakages and theft of demonstration kits – Whether service fund an ‘insurance’ service – Whether supply exempt – Finance Act 1972, Sch. 5, Grp. 2, item 1 (now VATA 1983, Sch. 6, Grp. 2, item 1).

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