The Value Added Tax (Finance) Order 2013

• Citation: S.I. 2013/1402
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Finance) Order 2013 and comes into force on 28th June 2013.

Section 2 Amendment to Group 5 of Schedule 9 to the Value Added Tax Act 1994

(1) In Part 2 of Schedule 9 to the Value Added Tax Act 1994, Group 5 (Finance) is amended as follows.

(2) In item 9 insert after paragraph (a)—

(aa) an authorised contractual scheme; or

(3) In Note 6 after ““authorised open-ended investment company”” insert “, “authorised contractual scheme””.