# The Value Added Tax (Finance) Order 1999, Article 3


For item 5 there shall be substituted—
“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.
5A The underwriting of an issue within item 1 or any transaction within item 6.”.

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Source: https://www.legislation.gov.uk/uksi/1999/594/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-finance-order-1999/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.