MAN (91/802)

No. 9220

Decision given 28 October 1992.

Exemption – Land – Grant of licence to occupy land – Grant of facilities for playing sport – Whether facilities for continuous period of use exceeding 24 hours – Whether supplies exempt – Default surcharge – Value Added Tax and Other Taxes Act 1973, Sch. 5, Grp. 1, item 1(k).

  The issue was whether the appellant was making exempt supplies of sporting facilities at its premises.

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