LON (92/2736)

No. 10509

Decision given 20 May 1993.

Supply – Transmission of television signal – Whether supply of engineering services – International services – Zero-rating – Value Added Tax Act 1983, sec. 2(1), 6(5)(a); Sch. 3, para. 3;Sch. 5, Grp. 9, item 6.

  The issue was whether the transmission of a wireless signal to a recipient in Hong Kong by satellite amounted to a supply of engineering services so as to be entitled to zero-rating.

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