{
  "url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends Groups 5 and 7 of Schedule 6 to the Value Added Tax Act 1983. It exempts from VAT the making of arrangements for or the underwriting of transactions in securities, the management of authorised unit trust schemes (including single property schemes) and the provision of private ambulance services. It implements the requirements of Article 1(1) of Council Directive 89/465/EEC (OJ No.L 226, 3.8.89, p.21).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2272/note",
    "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."
}