In Clinical Computing Ltd (1983) 1 BVC 1,185, the appellant supplied a computer system for donation to the Royal Hallamshire Hospital. The system was purchased with funds supplied from voluntary donations and was solely for use in medical research, diagnosis or treatment. The appellant contended that the supply was zero-rated, but the tribunal decided that it was necessary, in order to determine whether a piece of equipment was ‘medical or surgical equipment’:
(1)to consider the equipment at the time of supply;
(2)to determine who it was used by; and
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