ZERO-RATING – Books and periodicals – Undertaking to make books and periodicals available by loan or hire to University – Operation of libraries for benefit of University – Single supply – Whether supply is zero-rated – No – Value Added Tax 1994 Schedule 8, Group 3, Item 1
[2006] UKVAT V19764
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.246128 br>