The Alternative Investment Fund Managers Regulations 2013

Value Added Tax Act 1994U.K.

This section has no associated Explanatory Memorandum

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”.

Marginal Citations

M11994 c. 23. Item 9 and note (6) of Group 5 were substituted by S.I. 2008/2547.