Chancery Division.

Etherton J.

Judgment delivered 14 February 2002.

Value added tax – Exemption – Credit card scheme – Intermediary services – Agreement to promote co-branded credit card – Bank issued credit card and taxpayer promoted card as part of customer loyalty strategy – Whether service provided by taxpayer’s subsidiary to be added to commission paid by bank in respect of issue and use of credit card – Value Added Tax Act 1994, Sch. 9, Grp. 5, item 2, 5 – Council Directive 77/388, art. 13(B)(d)(1).

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