No. 20,698

Decision given on 4 June 2008 by Mr Hellier (Chairman).

Zero-rating – Sale of phone cards by retailer – Whether supply of a phone card an exempt supply of credit – Credit vouchers or retailer vouchers – Operation of Value Added Tax Act 1994, Sch. 10A – Place of supply – Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121), art. 21(1); the sixth VAT directive (Directive 77/388), art. 9.

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