Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 9 Exemptions

Part II The Groups

Group 2 — Insurance

Item No

1 The 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.

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

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

4 The 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.