LON (92/601)

No. 7894

Decision given 21 July 1992.

Consideration – Exchange of currency – Supply of foreign currency bank notes to customers – Whether supplies for consideration for VAT purposes – Value Added Tax Act 1983, sec. 3(2); sixth Directive 77/388 of 17 May 1977, art. 2 and 13B(d)4 (OJ 1977 L145/1).

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