Regulation 2 Amendment of Schedule 9 to the Value Added Tax Act 1994 (exemptions)I1

United Kingdom

(1)

Group 5 of Schedule 9 to the Value Added Tax Act 1994 M1 (finance) is amended as follows.

(2)

In item 9 omit paragraphs (i) and (j).

(3)

In Note (6) omit—

(a)

paragraph (b) of the definition of “Gibraltar collective investment scheme” (together with the “or” before it); and

(b)

the definition of “recognised collective investment scheme constituted in another EEA state”.

(4)

In Note (6A), for “to (j)” substitute “ to (f) ”.

Annotations

M1: 1994 c. 23; Group 5 of Schedule 9 was relevantly amended by S.I. 2008/2547. It is further amended by paragraph 95 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) but paragraph 95 is not yet in force.