Tax

Edinburgh Leisure & Ors v Customs and Excise

[2004] UKVAT V18784VAT & Duties Tribunal2004

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Each LA has directors on the management board of the respective trusts, but no control over the board.

(c) permit any facility provided by the authority under the said section 14 to be run by another person on such conditions (including conditions as to the charges if any)-

(i) to be imposed on the person in respect of the rights thereby enjoyed by him; or

(ii) which may be imposed by the person on members of the public for admission to, or use of enjoyment of, that facility,

The exemption from article 13A(1)(m) is given effect to in VATA, schedule 9, group 10, item 3.

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