LON (96/083)

No. 14,212

Decision given 6 June 1996.

Exemption – Exhibition services – Exhibition stands supplied to overseas exhibitors at overseas exhibition centres – Whether the supply, if made in the UK, would have been a grant of a licence to occupy land – Whether the supply of the stand to the exhibitor was an advertising service – Value Added Tax Act 1994, s. 26(2)(b) and Sch. 9, Grp. 1, item 1; Directive 77/388, the sixth VAT directive, art. 9(2)(e).

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