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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 9

Sch 9 Pt II para 9

The management of— (a) an authorised open-ended investment company; or (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 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (k) a qualifying pension fund.

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