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VALUE ADDED TAX - exemption - whether dental payment plan administrator
provided services to patients for consideration - whether services exempt
transactions concerning payments or transfers or standard rated debt collection -
whether to refer questions to CJEU or stay case pending decision in Bookit II and
NEC - if exempt whether change in contractual arrangements from 1 January 2012
abuse of law – appeal allowed in part and stayed.
Published 1 December 2016