Court of Appeal.

Judgment delivered 22 March 1983.

Value added tax – Buildings – Whether installation of gas fires in existing houses an alteration – Meaning of ‘substantial’ – Whether supply zero-rated – Finance Act 1972, sec. 12(2); Sch. 4, Group 8, items 2, 3.

  This was an appeal by the Commissioners of Customs and Excise from a decision of Forbes J. (reported at 82 BTC 5,045), that the supply of gas fires to existing houses should be zero-rated.

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