MAN (91/1488)

No. 9523

Decision given 7 December 1992.

Supply – Exemption – Land – Licence to occupy land – Companies with common director and shareholder – supplies between companies – Whether supply exempt grant of licence to occupy or standard-rated management services – No defined area of occupancy to hold under licence – Value Added Tax Act 1983, Sch. 6, Grp. 1.

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