HC Deb 18 December 1975 vol 902 c702W
20. Mr. McCrindle

asked the Chancellor of the Exchequer if he will reconsider the rate of VAT applied to servicing and maintenance agreements so as to eliminate present anomalies.

Mr. Denzil Davies

The rate of VAT applying to servicing and maintenance agreements is normally the same as that applying to the goods themselves. I do not think this is anomalous.

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