Clause 22

A supply of goods or services is an exempt supply if it is of a description or of a class for the time being specified in the Fourth Schedule.

The Minister may by order vary the description of financial services in paragraphs 1 and 3 of the Fourth Schedule by adding to or deleting from it or by varying any description or class of financial services for the time being specified in it and the Schedule may be varied so as to describe a supply of financial services by reference to other matters unrelated to the characteristics of the services.