Financial Services Act 2012

Value Added Tax Act 1994 (c. 23)

This section has no associated Explanatory Notes

81In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: groups), in Group 5 (finance), in Note (6), in the definitions of “closed-ended collective investment undertaking” and “individually recognised overseas scheme”, for “Financial Services Authority” substitute “Financial Conduct Authority”.