{
  "url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989/article-2.json",
  "legislation": "uksi/1989/2272",
  "legislation_title": "The Value Added Tax (Finance, Health and Welfare) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) Group 5 (finance) of Schedule 6 to the Value Added Tax Act 1983 shall be varied in accordance with the following paragraphs of this article.\n(2) For item 6A there shall be substituted the following item –\n“6A The making of arrangements for or the underwriting of any transaction within item 6.”.\n(3) After item 7 there shall be added the following item –\n“8 The management of an authorised unit trust scheme or of a trust based scheme by the operator of the scheme.”.\n(4) After Note 4 there shall be added the following Notes –\n“(5) Item 6A includes the introduction to a person effecting transactions in securities or secondary securities within item 6 of a person seeking to acquire or dispose of such securities.\n(6) In item 8 –\n(a) “authorised unit trust scheme” and “operator” have the same meanings as in section 207(1) of the Financial Services Act 1986;\n(b) “trust based scheme” has the same meaning as in regulation 2(1)(b) of the Financial Services Act 1986 (Single Property Schemes) (Exemption) Regulations 1989.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant variatios to Group 5 were made by section 18 of the Finance Act 1987 (c. 16) and S.I. 1987/860."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1986 c. 60."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1989/28."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2272/article/2",
    "retrieved_at": "2026-10-29T15:33:39.213697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}