SCHEDULES

SCHEDULE 9 Exemptions

C1Part II The Groups

Annotations:
Modifications etc. (not altering text)
C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Group 5— Finance

F19

The management of—

a

an authorised open-ended investment company; or

F5aa

an authorised contractual scheme; or

b

an authorised unit trust scheme; or

c

a Gibraltar collective investment scheme that is not an umbrella scheme; or

d

a sub-fund of any other Gibraltar collective investment scheme; or

e

an individually recognised overseas scheme that is not an umbrella scheme; or

f

a sub-fund of any other individually recognised overseas scheme; or

F3g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3h

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4j

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2k

a qualifying pension fund.