The Value Added Tax (Finance) Order 2013 No. 1402

Amendment to Group 5 of Schedule 9 to the Value Added Tax Act 1994

2.—(1) In Part 2 of Schedule 9 to the Value Added Tax Act 1994, Group 5 (Finance) (1) is amended as follows.

(2) In item 9 insert after paragraph (a)—

“(aa) an authorised contractual scheme; or”.

(3) In Note 6 after ““authorised open-ended investment company”” insert “, “authorised contractual scheme””.

(1)

Item 9 and Note 6 in Group 5 were substituted by S.I. 2008/2547. There are no other relevant amendments to Group 5.