# Value Added Tax Act 1994, Paragraph 5

Extent: E+W+S+N.I.

The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.