LON (94/432)

No. 12,861

Decision given 1 December 1994.

Supply – Identification of supply made in return for consideration paid – Membership fees entitling members to travel at reduced prices – Whether other benefits of membership – Whether membership fee part payment in advance for supply of travel product – Agency – Whether appellant acting as operators’ agent – Value Added Tax Act 1983, s. 16 and 37A, Sch. 5, Grp. 3 and Grp. 10.

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