{
  "url": "https://openlegislation.uk/draft-alternative-investment-fund-managers-regulations-2013/schedule-1/paragraph-40",
  "json_url": "https://openlegislation.uk/draft-alternative-investment-fund-managers-regulations-2013/schedule-1/paragraph-40.json",
  "legislation": "ukdsi/2013/9780111540206",
  "legislation_title": "The Alternative Investment Fund Managers Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-alternative-investment-fund-managers-regulations-2013",
  "path": "schedule/1/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": "Value Added Tax Act 1994",
  "text": "In Part 2 of Schedule 9 (exemptions) to the Value Added Tax Act 1994, in Group 5 (finance)—\n(a) omit paragraphs (g) and (h) of item 9; and\n(b) in note (6) omit the definition of “recognised collective investment scheme authorised in a designated country or territory”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Item 9 and note (6) of Group 5 were substituted by S.I. 2008/2547."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111540206/schedule/1/paragraph/40",
    "retrieved_at": "2026-10-30T14:49:44.041803+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}