{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-9.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/5/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "The management of—\n(a) an authorised open-ended investment company; or\n(aa) an authorised contractual scheme; or\n(b) an authorised unit trust scheme; or\n(c) a Gibraltar collective investment scheme that is not an umbrella scheme; or\n(d) a sub-fund of any other Gibraltar collective investment scheme; or\n(e) an individually recognised overseas scheme that is not an umbrella scheme; or\n(f) a sub-fund of any other individually recognised overseas scheme; or\n(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(k) a qualifying pension fund.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 Pt. II Group 5 Item 9 substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9 Pt. II Group 5 Item 9(aa) inserted (28.6.2013) by The Value Added Tax (Finance) Order 2013 (S.I. 2013/1402), arts. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 9 Pt. II Group 5 Item 9(g)(h) omitted (22.7.2013) by virtue of The Alternative Investment Fund Managers Regulations 2013 (S.I. 2013/1773), reg. 1, Sch. 1 para. 40(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(2); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 9 Pt. II Group 5 Item 9(k) and word inserted (1.4.2020) by The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 3"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/5/paragraph/9",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}