[F19U.K.The management of—
(a)an authorised open-ended investment company; or
[F2(aa)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
F3(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5(k)a qualifying pension fund.]]
Textual Amendments
F1Sch. 9 Pt. II Group 5 Item 9 substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(2)
F2Sch. 9 Pt. II Group 5 Item 9(aa) inserted (28.6.2013) by The Value Added Tax (Finance) Order 2013 (S.I. 2013/1402), arts. 1, 2(2)
F3 Sch. 9 Pt. II Group 5 Item 9(g)(h) omitted (22.7.2013) by virtue of The Alternative Investment Fund Managers Regulations 2013 (S.I. 2013/1773), reg. 1, Sch. 1 para. 40(a)
F4Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(2); S.I. 2020/1641, reg. 2, Sch.
F5Sch. 9 Pt. II Group 5 Item 9(k) and word inserted (1.4.2020) by The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 3