VATFIN1300 - 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 (바카라 사이트˜VATA 1994바카라 사이트˜), Schedule 9, Group 5.
The individual items contained within the finance exemption are looked at in greater detail in each section.