|
Notes:
|
VAT – Single or multiple supplies; five-a-side football; Pitch hire
agreements and management services of sports leagues; whether single
supply or multiple supplies, whether artificial to split or artificial to
combine; tests to be applied and factors to be taken into account; relevance
of the principle of fiscal neutrality VATA s31(1), Schedule 9, Group 1 Item
1(m), Note 16 - |
