Queens Bench Division (Crown Office List).

Popplewell J.

Judgment delivered 1 July 1992.

Value added tax – Supply – Exempt supply – Indemnity of cardholders by means of insurance policy for financial loss consequent on loss or theft of credit cards – Other services also provided – Whether single supply or separate supplies – Whether standard-rated, exempt or partly exempt – Value Added Tax Act 1983, Sch. 6, Grp. 2, item 3; Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1) 13B(a).

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