No. 17,506

Decision given by Miss Gort (Chairman) on 19 December 2001.

Exemption – Whether subcontracted supplies were within art. 13(B)(d)(6) of Directive 77/388, the sixth VAT directive – Whether Sch. 9, Grp. 5, item 10 of Value Added Tax Act 1994 implemented sixth VAT directive.

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