{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-1987/note",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-1987/note.json",
  "legislation": "uksi/1987/860",
  "legislation_title": "The Value Added Tax (Finance) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order.)\nThis Order is concerned with the value added tax exemption for securities and secondary securities in item 6, Group 5 of Schedule 6 to the Value Added Tax Act 1983. It deletes the reference in that item to section 42 of the Exchange Control Act 1947 (c. 14) and substitutes a full definition of securities and secondary securities. The Order does not alter the coverage of the exemption.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/860/note",
    "retrieved_at": "2026-10-29T16:26:47.210113+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."
}