Decision given 6 June 1984.

Time of supply – Whether supplies of gold coin exempt or standard-rated – Whether supplies made on 31 March 1982 or 1 April 1982 – Whether deposits and cheques constituted ‘payment’ – Finance Act 1972, sec. 7 (now Value Added Tax Act 1983, sec. 4) – Value Added Tax (Finance) Order 1982.

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