http://www.legislation.gov.uk/uksi/1999/594/signature/made
The Value Added Tax (Finance) Order 1999
Tax
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order, which comes into force on 10th March 1999, amends Group 5 of Schedule 9 to the Value Added Tax Act 1994, to clarify the scope of the Group following recent litigation, redefining the exemptions for payment and credit transfer services and for intermediary services, and making it explicit that third party credit management is not exempt.
David JamiesonJim DowdTwo of the Lords Commissioners of Her Majesty’s Treasury