Paragraph 95 I1

(1)

Schedule 9 (exemptions) is amended as follows.

(2)

In Group 5 (finance)—

(a)

in item 9—

(i)

in paragraph (i), for “another EEA state” substitute “ an EEA state ”, and

(ii)

in paragraph (j), for “another EEA state” substitute “ an EEA state ”, and

(b)

in Note (6), in the definition of “recognised collective investment scheme constituted in another EEA state”, for “another EEA state” substitute “ an EEA state ”.

(3)

In Group 14 (supplies of goods where input tax cannot be recovered)—

(a)

in paragraph (a) of item 1, omit “or acquisition”,

(b)

in Note (7)(a), omit “or acquisition”,

(c)

in Note (9)—

(i)

in the opening words, omit “or acquisition”, and

(ii)

in paragraph (b), omit “or acquisition”,

(d)

in Note (10), omit “, acquisition” in both places, and

(e)

in Note (15), omit “, acquisition” in both places.

(4)

In Group 16 (supplies of services by groups involving cost sharing), in item 1, in paragraph (a), for the words from “in relation to” to the end substitute “ is not carried on in the course or furtherance of carrying on a business, ”.

Annotations

Commencement

I1: Sch. 8 para. 95 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)