Court of Appeal.

Dillon, Ralph Gibson and Woolf LJJ.

Judgment delivered 3 March 1989.

Value added tax – Supply – Finance – Charge and credit cards – Agreements entered into with retailers authorised to accept payment by charge or credit cards issued to cardholders – Whether companies issuing cards made supplies of services to retailers – Value Added Tax Act 1983, sec. 3(2), Sch. 6, Grp. 5, item 1, Note (4).