# Value Added Tax Act 1994, Paragraph 9


The management of—
(a) an authorised open-ended investment company; or
(aa) an authorised contractual scheme; or
(b) an authorised unit trust scheme; or
(c) a Gibraltar collective investment scheme that is not an umbrella scheme; or
(d) a sub-fund of any other Gibraltar collective investment scheme; or
(e) an individually recognised overseas scheme that is not an umbrella scheme; or
(f) a sub-fund of any other individually recognised overseas scheme; or
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(k) a qualifying pension fund.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/5/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.