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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

( 1 )

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.

( 2 )

Item 9 and Note 6 in Group 5 were substituted by S.I. 2008/2547 . There are no other relevant amendments to Group 5.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Finance) Order 2013 (2013/1402)

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