(MAN/95/77) No. 14,674.

Decision given 16 January 1997.

Supply – Information service operated by five districts within Metropolitan County of Merseyside – Subscribers included councils and other joint authorities – Subscribers joined by urban development corporation – Whether supply of services by appellant to corporation – Whether consideration directly linked to services supplied – Whether scheme services amounted to business activity – Value Added Tax Act 1994, s. 4 and 5(2); Directive 77/388, the sixth VAT directive, art. 4(1), (2) and (5).

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