Queen’s Bench Division (Crown Office List).

Lightman J.

Judgment delivered 13 July 1999.

Value added tax – Exemption – Certain activities in the public interest – Whether the zoo ‘is managed on an essentially voluntary basis by persons who have no direct or indirect financial interest in its activities’ – Value Added Tax Act 1994, Sch. 9, Grp. 13, inserted by the Value Added Tax (Cultural Services) Order 1996 (SI 1996/1256); Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 13(A)(2)(a).

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