LON (88/20)

No. 3286

Decision given 30 January 1989.

Exemption – Supply to various hospitals of a mobile scanner – Qualified radiographer supplied with scanner – Whether supply exempt: supply of radiographer or fully taxable supply of goods (the scanner) on hire – Value Added Tax Act 1983, Sch. 6, Grp. 7, item 1.

  The issue was whether the supply by the appellant (Aslan) to various hospitals of a mobile scanner operated by a qualified radiographer was:

(1)the supply of the services of the radiographer and thus exempt under Value Added Tax Act 1983, Sch. 6, Grp. 7, item 1; or

(2)the fully taxable letting of goods (i.e. the scanner) on hire; or

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