BEL (88/5)

No. 3623

Decision given 28 April 1989.

Taxable supplies – Zero-rating – Alteration to a building – Whether pre-payment arrangement effective – Value Added Tax Act 1983, sec. 5(1), Sch. 5, Grp.8.

  The issue was whether a pre-payment arrangement was effective so that the tax point for alteration work was prior to 1 June 1984.

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