LON (92/527)

No. 10071

Decision given 10 March 1993.

Supply – Goods provided free on promotional offer – Agency – Whether retailer acting as agent for film processor – Transfer of part of business assets for no consideration – Whether gift of goods in course of business other than series of gifts to same person – Value Added Tax Act 1983, sec. 2 and 3; Sch. 2, para. 5(1) and (2).

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