Queen’s Bench Division.

Henry J.

Judgment delivered 2 December 1988.

Value added tax – Alteration of building – Zero–rating withdrawn from 1 June 1984 – Zero–rating available for work done after that date if paid for in advance – Contract price of alteration deposited in builders’ bank account before 1 June 1984, only to be withdrawn on signature of director of paying company – Whether deposit constituted payment before 1 June 1984 – Value Added Tax Act 1983, sec. 5(1).

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