# The Value Added Tax (Finance) Order 2020, Article 5: Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994


After Note (6A) insert—
“(6B) For the purposes of Note (6), a pension fund is funded indirectly where contributions are made by a third party on behalf of a pension member.”.

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Source: https://www.legislation.gov.uk/uksi/2020/209/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-finance-order-2020/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.