Below are details of the amendments that were published on 24 February 2009 (see the update index for all updates)
| Section | Details of update |
| VATFIN5100 | Explains the exemption for the management of “special investment funds” |
| VATFIN5150 | This is an introduction to Collective Investment Undertakings |
| VATFIN5200 | Explains the VAT exemption for open-ended collective investment schemes |
| VATFIN5300 | Discusses the VAT exemption for the management of close-ended collective investment schemes |
| VATFIN5350 | Interprets the meaning of “management” |
| VATFIN5400 | Discusses fund management and input tax |
| VATFIN5500 | Covers nominee accounts and fund supermarkets, in addition to wraps and wrappers |
| VATFIN5600 | Describes ISAs, CTFs and PEPs |
| VATFIN5700 | Discusses the VAT treatment of SIPPs |
