{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-1999/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-1999/article-3.json",
  "legislation": "uksi/1999/594",
  "legislation_title": "The Value Added Tax (Finance) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-1999",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For item 5 there shall be substituted—\n“5 The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.\n5A The underwriting of an issue within item 1 or any transaction within item 6.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/594/article/3",
    "retrieved_at": "2026-10-29T10:58:49.662234+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."
}