Anticipated liabilities under warranties remaining unexpired

Case Law – Commissioner of Inland Revenue (New Zealand) v. Mitsubishi Motors Ltd. [1995] BTC 398

Insurance premium tax

Commentary – Essential Tax Companion ¶76100

Supply of goods or services

Extended warranty

Commentary – VAT Reporter ¶10-480

Generally

Commentary – VAT Reporter ¶10-480

Manufacturer's warranty

Commentary – VAT Reporter ¶10-480

Used cars, output tax

Commentary – VAT Reporter ¶18-585