Decision given 29 March 1985.

Supply of services – Adaptation of existing counters to accommodate computer equipment – Whether alteration of building – Whether taxable at standard rate – Finance Act 1972, Sch. 4, Grp. 8, item 2 (now Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2 before amendment by FA 1984).

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