LON (89/235)

No. 4209

Decision given 19 October 1989.

Builders fixtures – Installation of a new telephone system – Whether an ISDX telephone exchange system materials of a kind ordinarily installed by builders as fixtures – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 3.

  The issue was whether the installation of an ISDX telephone system in a new building was zero-rated as being within the definition of ‘articles of a kind ordinarily installed by builders as fixtures’.  p. 753   

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