No. 17,065

Decision given by Dr Avery Jones CBE (Chairman) on 23 January 2001.

Consideration – Car dealer – Whether additional part-exchange allowance given in the form of a ‘purchase plus’ voucher constitutes a discount on the car sold by the appellant – Whether MOT vouchers supplied with used cars amounts to a separate supply – Directive 77/388, the sixth VAT directive, art. 11(A)(1) and (3); Value Added Tax Act 1994, Sch. 6, para. 5.

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