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Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

Group 2— Insurance

Item No

1The provision of insurance and reinsurance by—

(a)a person permitted in accordance with section 2 of the [1982 c. 50.] Insurance Companies Act 1982 to carry on insurance business; or

(b)an insurer who belongs outside the United Kingdom against any risks or other things described in Schedules 1 and 2 to the Insurance Companies Act 1982.

2The provision of insurance and reinsurance by the Export Credits Guarantee Department.

3The making of arrangements for the provision of any insurance or reinsurance in items 1 and 2.

4The handling of insurance claims by insurance brokers, insurance agents and persons permitted to carry on insurance business as described in item 1.

Note:

Item 4 does not include supplies by loss adjusters, average adjusters, motor assessors, surveyors and other experts, and legal services, in connection with the assessment of any claim.

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