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Value Added Tax – whether services provided by Appellant exempt under
Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant
was “an eligible body” within Note (1)(b)- whether Appellant was a college or
institution of the University of Wales – whether possible to be an eligible body
in relation to some of the Appellant’s activities and not an eligible body in
relation to the remainder of its activities.
Published 1 December 2016