No. 17,143

Decision given by T Gordon Coutts QC (Chairman) on 21 March 2001.

Supply – Whether exempt or zero-rated – Payments received from other banks for utilisation of appellant’s cash dispensers by their customers – Appellant providing such customers in Scotland with its own bank notes – Fee paid by other banks per transaction – Whether consideration for the issue of bank notes – Value Added Tax Act 1994, Sch. 8, Grp. 11, item 1 and Sch. 9, Grp. 5, item 1.

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