SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
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.
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)