http://www.legislation.gov.uk/ukpga/1994/23/schedule/9/paragraph/5A/1999-03-10Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-06-241999-03-10Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1) SCHEDULESSCHEDULE 9 ExemptionsPart II The GroupsGroup 5— FinanceF15AThe underwriting of an issue within item 1 or any transaction within item 6..