MAN (92/1037)

No. 10,859

Decision given 16 July 1993.

Input tax – Partial exemption – Helicopter purchased for partly exempt business – Input tax on such purchase apportionable – Whether letter from Customs stating that input tax on the purchase could be deducted in full prevented Customs from subsequently contending that the input tax was apportionable – Hire of roulette chip sorting machines – Whether provision of facilities for playing games of chance – Value Added Tax Act 1983, s. 15 and Sch. 6. Grp. 4, item 1.

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