{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2013/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2013/article-2.json",
  "legislation": "uksi/2013/1402",
  "legislation_title": "The Value Added Tax (Finance) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment to Group 5 of Schedule 9 to the Value Added Tax Act 1994",
  "text": "(1) In Part 2 of Schedule 9 to the Value Added Tax Act 1994, Group 5 (Finance) is amended as follows.\n(2) In item 9 insert after paragraph (a)—\n“(aa) an authorised contractual scheme; or”.\n(3) In Note 6 after ““authorised open-ended investment company”” insert “, “authorised contractual scheme””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Item 9 and Note 6 in Group 5 were substituted by S.I. 2008/2547. There are no other relevant amendments to Group 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1402/article/2",
    "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."
}