{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2013",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2013.json",
  "id": "uksi/2013/1402",
  "title": "The Value Added Tax (Finance) Order 2013",
  "short_title": "Value Added Tax (Finance) 2013",
  "long_title": "This Order amends Group 5 of Schedule 9 (exempt supplies of financial services) to the Value Added Tax Act 1994 (c. 23) to include as an exempt supply the management of authorised contractual schemes (“ACS”), and provides that, for the purposes of applying the exemption, ACS are to be defined in accordance with section 237 of the Financial Services and Markets Act 2000 (c. 8). An ACS is a type of collective investment scheme established by amendments made to the Financial Services and Markets Act 2000 by the Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388).",
  "citation": "S.I. 2013/1402",
  "type": "uksi",
  "year": "2013",
  "number": "1402",
  "version": "current",
  "date": "2013-06-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment to Group 5 of Schedule 9 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-06-07",
      "size": 154730,
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/pdf/uksi_20131402_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1402/pdfs/uksi_20131402_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-06-07",
      "size": 26632,
      "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/pdf/uksiem_20131402_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1402/pdfs/uksiem_20131402_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/31",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-finance-order-2013/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-finance-order-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-finance-order-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1402",
    "retrieved_at": "2026-10-29T00:51:44.319878+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."
}