6. After Note (2) there shall be inserted—
“(2A) This Group does not include a supply of services comprising the management of credit, other than such a supply made by the person granting the credit.
(2B) For the purposes of this Group a person makes “a supply of services comprising the management of credit” if he performs any one or more of the following in relation to a credit, a credit card, a chargecard or a similar payment card, operation—
(a)credit checking;
(b)valuation;
(c)authorisation services;
(d)taking decisions relating to a grant or an application for a grant of credit;
(e)creating and maintaining records relating to a grant or an application for a grant of credit on behalf of the credit provider; and
(f)monitoring a creditor’s payment record or dealing with overdue payments.”.