LON (90/1657)

No. 6242

Decision given 30 July 1991.

Assessment – Whether the surrender of a lease for a consideration amounted to a supply of services for VAT purposes – Whether, if such a transaction amounted to a supply, the supply was taxable at the standard rate or exempt – Value Added Tax Act 1983, Sch. 6, Grp. 1 – Sixth directive, art. 13B(d), (g) and (h).

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