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VATA 1994, Sch 9, Group 5, Item 5—scope of the exemption

The provision of intermediary services in relation to any transaction comprised in VATA 1994, Sch 9, Group 5, Items 1, 2, 3, 4 or 6, by a person acting in an intermediary capacity is exempt. This applies whether or not the transaction in question is finally concluded¹.

Intermediary services comprise the bringing together, with a view to the provision of financial services²:

1. Ìý

   (1)ÌýÌýÌýÌý persons who are or may be seeking to receive financial services, and

2. Ìý

   (2)ÌýÌýÌýÌý persons who provide financial services,

together with (in the case of financial services falling within Group 5, Items 1, 2, 3 or 4, but not Item 6) the performance of work preparatory to the conclusion of contracts for the provision of those financial services. They do not include the supply of any market research, product design, advertising, promotional or similar services or the collection, collation and provision of information in connection with such activities (unless these are