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HMRC internal manual

VAT Finance Manual

Law and regulations

The European legislation in relation to the exemption for financial services can be found at Article 135.1 points (a) to (f) of the Principal VAT directive. This has been enacted into UK law by the VAT Act 1994 (‘VATA 1994‘), Schedule 9, Group 5.

The individual items contained within the finance exemption are looked at in greater detail in each section.