MAN (94/2393)

No. 13,319

Decision given 25 May 1995.

Supply – Exempt supply – Land – Reverse surrender – Payment made by tenant to landlord to surrender lease – Whether exempt supply by landlord to tenant – Value Added Tax Act 1983, s. 3(2)(b) and 17 and Sch. 6, Grp. 1, item 1 and Note (1) (Value Added Tax Act 1994, s. 5(2)(b) and 31 and Sch. 9, Grp. 1, item 1 and Note (1)); Directive 77/388, the sixth VAT directive, art. 2(1), 11(A)(1) and 13(B)(b); Value Added Tax (Land) Order 1995 (SI 1995/282), art. 3.

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