LON (90/1029)

No. 5825

Decision given 21 March 1991.

Input tax – Refurbishment to commercial property – Refurbishment done before 1 August 1989 – Election to waive exemption made from 1 August 1989 – Rents received were consideration for taxable supplies from that date – Whether appellants allowed to claim input tax on supplies made to it for such refurbishment – Sixth directive of 17 May 1977, art. 17 (OJ 1977 L145/1) 1977 – Value Added Tax Act 1983, Sch. 6A, para. 2(6)(a) – VAT (General) Regulations 1985, reg. 37(3).