# The Value Added Tax (Finance) Order 1999, Article 6


After Note (2) there shall be inserted—
“(2A) This Group does not include a supply of services comprising the management of credit, other than such a supply made by the person granting the credit.
(2B) For the purposes of this Group a person makes “a supply of services comprising the management of credit” if he performs any one or more of the following in relation to a credit, a credit card, a chargecard or a similar payment card, operation—
(a) credit checking;
(b) valuation;
(c) authorisation services;
(d) taking decisions relating to a grant or an application for a grant of credit;
(e) creating and maintaining records relating to a grant or an application for a grant of credit on behalf of the credit provider; and
(f) monitoring a creditor’s payment record or dealing with overdue payments.”.

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Source: https://www.legislation.gov.uk/uksi/1999/594/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-finance-order-1999/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.