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1998 (6) TMI 562 - HOUSE OF LORDSExtract: ....... Home to Thorn when the former was no longer a member of the group and the provisions of section 29 do not in my view enable what could be deemed under section 5(1) to be part of the supply to escape the charge to tax. In my view the appeal should be refused. Appeal dismissed with costs. Solicitors Rowe and Maw Solicitor for the Customs and Excise.
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