Financial services and investments
- Financial service supplied as a separate element but with other goods or servicesExempt
- Financial service supplied as part of a single supply with other goods or servicesExempt if financial service is the principal element of the supply
- Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of moneyExempt
- Gold investment coinsExempt
- The granting of credit such as loansExempt
- The issue, transfer or dealing with a security, including shares and bondsExempt
- The management of a qualifying special investment fundExempt
- The management of credit by the person who has granted itExempt
- The operation of a current, deposit or savings accountExempt
- The provision of qualifying financial intermediary servicesExempt
- The provision of the facility of instalment credit finance for example hire-purchaseExempt