Financial Services Act 2012 (c. 21)

SCHEDULES

SCHEDULE 18 U.K. Further minor and consequential amendments

PART 2 U.K. Amendments of other Acts of Parliament

Value Added Tax Act 1994 (c. 23) U.K.

81 U.K. In 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 ”.

Commencement Information

I1 Sch. 18 para. 81 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.