No. 20,777

Decision given on 19 August 2008 by Mr Wallace (Chairman).

Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Gaming Act 1968, Pt. III exempt – Whether principle of fiscal neutrality infringed in law or in practice – Whether defence of due diligence by UK possible – the sixth VAT directive (Directive 77/388), art. 13(B)(f)Value Added Tax Act 1994, Sch. 9, Grp. 4, item 1 and Notes (1)(d) and (3) – Interim decision.

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