Statutory Instruments
2013 No. 1402
Value Added Tax
The Value Added Tax (Finance) Order 2013
Made
6th June 2013
Laid before the House of Commons
7th June 2013
Coming into force
28th June 2013
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994( 1 ):
Citation and commencement
1. This Order may be cited as the Value Added Tax (Finance) Order 2013 and comes into force on 28th June 2013.
Amendment to Group 5 of Schedule 9 to the Value Added Tax Act 1994
2. —(1) In Part 2 of Schedule 9 to the Value Added Tax Act 1994, Group 5 (Finance) ( 2 ) 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””.
David Evennett
Desmond Swayne
Two of the Lords Commissioners of Her Majesty’s Treasury
6th June 2013
1994 c. 23 ; subsection (9) of section 96 was amended by section 99(6) and paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) however the amendment is not relevant to this Order.
Item 9 and Note 6 in Group 5 were substituted by S.I. 2008/2547 . There are no other relevant amendments to Group 5.