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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.1 Supplies / Nature of supplies / V3.105A Examples of composite or single supplies
Commentary

V3.105A Examples of composite or single supplies

Part V3 Supplies, acquisitions and imports

The following have been held to be, or are regarded as, composite or single supplies. However, a number of these cases were decided before Card Protection Plan. In Dr Beynon and Partners1, a case subsequent to Card Protection Plan, Lord Hoffman said:

'In the course of argument your Lordships were also referred, as were the courts below, to a number of cases, both in this country and in the Court of Justice, which were decided before the Card Protection case. Submissions were made as to whether the principles upon which those cases were decided had application to this case. Their Lordships think that there is no advantage in referring to such earlier cases and their citation in future should be discouraged. The Card Protection case was a restatement of principle and it should not be necessary to go back any further.'

Consequently, those decisions referred to in the following bullet points that were made before Card Protection Plan have been marked 'PCPP':

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