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Conclusions
Conclusion
I have found there to be a drafting error in GWA 2006. However, applying Inco Europe,I have found it possible to read in “(h) an Act or Measure of the National Assembly for Wales” to Note 8. So reading Note 8 results in Cascade’s supplies falling within the exemption in Item 9. It therefore follows that I dismiss Cascade’s appeal.
Release date: 07th NOVEMBER 2025
- Heading
- Introduction
- Legislative Framework
- EU VAT Legislation
- Welsh devolution and the regulation of social care in Wales
- Parties’ Arguments
- HMRC’s case
- Drafting error
- Updating construction
- Conforming interpretation
- Cascade’s response
- Conforming interpretation
- Discussion
- Drafting error
- Intended purpose of the statute
- Inadvertence
- The provision that Parliament would have made
- Conclusion
- Updating construction
- Conforming interpretation
- Alleged breach of EU law
- Is a conforming interpretation possible?
- Conclusions