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»Ê¹ÚÌåÓýapp 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 1994â€�), Schedule 9, Group 5.

»Ê¹ÚÌåÓýapp individual items contained within the finance exemption are looked at in greater detail in each section.