No. 16,582

Decision given by Mr Miller (Chairman) on 24 March 2000.

Supply of goods – Sales promotion scheme – Goods acquired through collection and redemption of coupons – Whether consideration given for supply of goods – Whether deemed supply of goods chargeable to VAT on cost of redemption goods disposed of free of charge – Value Added Tax Act 1994, Sch. 4, para. 5(1) and Sch. 6, para. 6; Directive 77/388, the sixth VAT directive, art. 5(6).

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