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VATA 1994, Sch 9, Group 5, Items 1 and 5—scope of the exemption

Under the provisions of UK law, exemption is extended to¹:

1. Ìý

   •ÌýÌýÌýÌý the issue, transfer, or receipt of, or any dealing with money

2. Ìý

   •ÌýÌýÌýÌý the issue, transfer, or receipt of, or any dealing with any security for money, or any note or order for the payment of money, and

3. Ìý

   •ÌýÌýÌýÌý the provision of intermediary services in relation to the above (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity

The term 'money' is not defined, save to say that it includes currencies other than sterling². It comprises 'currency, bank notes and coins, in sterling or any other currency used as legal tender in a financial transaction, but, from 1 July 2006, does not include platinum nobles'³.

The term 'security for money' is not defined, but it 'would appear to be used in its ordinary sense,