LON (91/1403)

No. 7466

Decision given 28 April 1992.

Supply – Supply of training in the UK of overseas personnel – Supply a part of one contract for the construction, equipping and commissioning of a foundry in Nigeria – Whether the supply was an integral part of a single supply – Whether supply zero-rated or standard-rated – Value Added Tax Act 1983, Sch. 5, Grp. 9, item 6.

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