http://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/5/paragraph/2/enactedValue Added Tax Act 1994VATKing's Printer of Acts of Parliament2021-08-03Value 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 9ExemptionsPart IIThe GroupsGroup 5— Finance2Item NoThe making of any advance or the granting of any credit.