{
  "url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003/article-2.json",
  "legislation": "uksi/2003/1569",
  "legislation_title": "The Value Added Tax (Finance) ( No. 2) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 5 of Schedule 9 to the Value Added Tax Act 1994 is varied as follows:\n(a) after item 2 insert—\n“2A The management of credit by the person granting it.”;\n(b) in item 9 omit “by the operator of the scheme”;\n(c) for item 10 substitute “The management of the scheme property of an open-ended investment company.”;\n(d) omit Note (2A);\n(e) in Note (5A) omit everything after “receive financial services”;\n(f) in Note (6) omit the definition of “operator”;\n(g) omit Note (7);\n(h) in Note (8) omit “and Note (7)”;\n(i) omit Note (9).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.8.2003, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 5 was varied by S.I. 1997/510, S.I. 1999/594 and S.I. 2001/3649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1569/article/2",
    "retrieved_at": "2026-10-29T06:22:14.354208+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."
}