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HMRC internal manual

VAT Finance Manual

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HM Revenue & Customs
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Intermediaries: When is someone acting as an intermediary?: What does "...in relation to any transaction..." mean?

As has been said in VATFIN7210, one of the parties must be providing a financial service that falls within Group 5, items 1 to 4 or 6. This is a requirement set out in Note (5B).