Legislation: CAA 2001, s. 21 (List A, item 1), 22 (List B, item 7) and 23 (List C, item 3 (formerly, but see now the integral feature rules at s. 33A) item 4, 7)

Cases: IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58 (items 2, 4, 7, 8, 9); Associated Restaurants Ltd v Warland (HMIT) [1989] BTC 58; Hunt (HMIT) v Henry Quick Ltd [1992] BTC 440; King (HMIT) v Bridisco Ltd [1992] BTC 440

HMRC material: CA21140, 21200, 21230, 22070

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