# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 2: Amendment of Schedule 9 to the Value Added Tax Act 1994 (exemptions)

Extent: E+W+S+N.I.

(1) Group 5 of Schedule 9 to the Value Added Tax Act 1994 (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) ”.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.