# The Value Added Tax (Finance, Health and Welfare) Order 1989, Article 2


(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.
(2) For item 6A there shall be substituted the following item –
“6A The making of arrangements for or the underwriting of any transaction within item 6.”.
(3) After item 7 there shall be added the following item –
“8 The management of an authorised unit trust scheme or of a trust based scheme by the operator of the scheme.”.
(4) After Note 4 there shall be added the following Notes –
“(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.
(6) In item 8 –
(a) “authorised unit trust scheme” and “operator” have the same meanings as in section 207(1) of the Financial Services Act 1986;
(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.”.

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Source: https://www.legislation.gov.uk/uksi/1989/2272/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.