LON (92/532) and (3/1258)

No. 11,611

Decision given 17 December 1993.

Partial exemption – Credit note – Effect on attribution of input tax – Value Added Tax Act 1983 s. 14(1); Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 30; Value Added Tax (Accounting and Records) Regulations 1989 (SI 1989/2248) reg. 4, 7 and 8.

Supply – Whether single supply or two separate supplies – Whether input tax referable to a taxable supply or residual and therefore partially exempt – Value Added Tax Act 1983, s. 15.

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