No. 18,626

Decision given on 28 May 2004 by Mr Wallace (Chairman).

Exemption – Finance – Credit and debit cards – Appellant accepting remote cinema bookings – 50 pence charge to customers – Extent of services to customers – Whether card-handling services exempt – Whether any dealing with money – Whether services supplied in intermediary capacity – Whether distinct act of mediation – Value Added Tax Act 1994, Sch. 9, Grp. 5, items 1 and 5 and Note (5); Directive 77/388, the sixth VAT directive, art. 13(B)(a)(1) to (4).

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