The Alternative Investment Fund Managers Regulations 2013, Paragraph 40 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
40. In Part 2 of Schedule 9 (exemptions) to the Value Added Tax Act 1994 M1, in Group 5 (finance)—
(a)omit paragraphs (g) and (h) of item 9; and
(b)in note (6) omit the definition of “recognised collective investment scheme authorised in a designated country or territory”.]
Textual Amendments
F1Regulations revoked (14.12.2023 for the revocation of reg. 79) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(vi)
Marginal Citations
M11994 c. 23. Item 9 and note (6) of Group 5 were substituted by S.I. 2008/2547.
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