LON (97/1671)

No. 15,986

Decision given 16 March 1999.

Supply – Statutory compensation scheme – Handguns – Scheme for removal of guns from circulation – Scale payments made by state to compensate owners – Whether supplies of goods or services – Whether consumption of goods by state – Value Added Tax Act 1994, s. 1(1)(a), 4 and 5(1) and (2) and Sch. 4, para. 1(1); Directive 67/227, the first VAT directive, art. 1; Directive 77/388, the sixth VAT directive, art. 5(1) and (4) and 6(1).

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