Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994U.K.
This section has no associated Explanatory Memorandum
10. In Group 5 of Schedule 9 to the Value Added Tax Act 1994 M1 (exemptions: finance), in Note (6), in the definition of “qualifying pension fund”, in paragraph (e), omit “or in a member State”.
Commencement Information
I1Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1The definition of “qualifying pension fund” in Note (6) to Group 5, Schedule 9 of the Value Added Tax Act 1994 was inserted by S.I. 2020/209.