LON (98/866)

No. 16,048

Decision given 22 April 1999.

Supply – Services – Wedding reception at hotel – ‘Exclusivity fee’ paid for use of hotel premises – Whether grant of interest in land – Whether part of composite supply of wedding reception – Whether supply in its own right – Whether apportionment appropriate – Value Added Tax Act 1994, Sch. 9, Grp. 1, item 1(d).

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