# The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004, Paragraph 5


The funding in whole or in part of a supply of goods or services between connected persons by means of a loan between connected persons or the subscription for shares in, or securities issued by, a connected person.

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Source: https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.