# The Value Added Tax (Finance) Order 1999, Article 5


After Note (1) there shall be inserted—
“(1A) Item 1 does not include a supply of services which is preparatory to the carrying out of a transaction falling within that item.”.

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Source: https://www.legislation.gov.uk/uksi/1999/594/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-finance-order-1999/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.