LON (95/2944)

No. 14,262

Decision given 1 July 1996.

Input tax – Partial exemption – Non-attributable input tax – Direction terminating special method – Effect of direction – Whether reasonably made – Value Added Tax Act 1994, s. 26; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101 and 102; Directive 77/388, the sixth VAT directive, art. 17(5) and 19.

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