LON (97/982)

No. 15,748

Decision given 29 September 1998.

Supply – Zero-rating – Charities – Newspaper advertisement – Personnel recruitment – Whether advertisements ‘for the purpose of raising money for, or making known the objects or reasons for the objects of’ the appellant – Apportionment – Whether single supply could be apportioned to take account of different purposes – Value Added Tax Act 1994, Sch. 8, Grp. 15, item 8(b).

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