{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2020.json",
  "id": "uksi/2020/209",
  "title": "The Value Added Tax (Finance) Order 2020",
  "short_title": "Value Added Tax (Finance) 2020",
  "long_title": "This Order amends Group 5 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: finance) to (i) extend exemption to the management of what are termed ‘qualifying pension funds’ and (ii) remove the restriction on the type of assets that a close-ended collective investment undertaking can invest in in order for its management to qualify for exemption.",
  "citation": "S.I. 2020/209",
  "type": "uksi",
  "year": "2020",
  "number": "209",
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      "heading": "Explanatory note",
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    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
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      "provisions": [
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    "source_url": "https://www.legislation.gov.uk/uksi/2020/209",
    "retrieved_at": "2026-10-28T22:33:06.791010+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."
}