Decision given 24 February 1986.

Supply – Value of supply – Supply of new motor cars – Part-exchange allowance – Whether allowance could be treated as a ‘discount’ – Whether transaction to be viewed as a whole or two separate supplies – VAT (Cars) Order 1980, Art. 6. – VATA 1983, sec. 10(3); Sch. 4, para. 4 – Sixth EC Directive, Art. 11A, para 1, 3.

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