No. 19,015.

Decision given on 12 April 2005 by Mr Gordon Coutts QC (Chairman).

Classification of supply – Motor vehicles – Bonus paid by manufacturer – Discount given to dealer by manufacturer – Whether input tax or output tax adjustment – Relevance of practice adopted by manufacturer and dealers – Input tax – Time-limits – Whether reg. 29(1A) of the Value Added Tax Regulations 1995 (SI 1995/2518) applicable to input tax or output tax – VATA 1994, s. 80(1).

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