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Finance Act 1994

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Section 51A.

[F1SCHEDULE 6AE+W+S+N.I. Premiums liable to tax at the higher rate

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Amendments (Textual)

F1Sch. 6A inserted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 22(3), Sch. 4

Part IE+W+S+N.I. Interpretation

1(1)In this Schedule—E+W+S+N.I.

  • insurance-related service” means any service which is related to, or connected with, insurance;

  • supply” includes all forms of supply; and “supplier” shall be construed accordingly.

(2)For the purposes of this Schedule, any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act 1988.

Part IIE+W+S+N.I.Descriptions of premium

Insurance relating to motor cars or motor cyclesE+W+S+N.I.

2(1)A premium under a taxable insurance contract relating to a motor car or motor cycle falls within this paragraph if—E+W+S+N.I.

(a)the contract is arranged through a person falling within sub-paragraph (2) below, or

(b)the insurer under the contract is a person falling within that sub-paragraph,

unless the insurance is provided to the insured free of charge.

(2)A person falls within this sub-paragraph if—

(a)he is a supplier of motor cars or motor cycles;

(b)he is connected with a supplier of motor cars or motor cycles; or

(c)he pays—

(i)the whole or any part of the premium received under the taxable insurance contract, or

(ii)a fee connected with the arranging of that contract,

to a supplier of motor cars or motor cycles or to a person who is connected with a supplier of motor cars or motor cycles.

(3)Where a taxable insurance contract relating to a motor car or motor cycle is arranged through a person who is connected with a supplier of motor cars or motor cycles, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to a motor car or motor cycle supplied by a supplier of motor cars or motor cycles with whom that person is connected.

(4)Where the insurer under a taxable insurance contract relating to a motor car or motor cycle is connected with a supplier of motor cars or motor cycles, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to a motor car or motor cycle supplied by a supplier of motor cars or motor cycles with whom the insurer is connected.

(5)For the purposes of this paragraph, the cases where insurance is provided to the insured free of charge are those cases where no charge (whether by way of premium or otherwise) is made—

(a)in respect of the taxable insurance contract, or

(b)at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,

by any person falling within sub-paragraph (2) above to any person who is or becomes the insured (or one of the insured) under the contract or to any person who acts, otherwise than in the course of a business, for or on behalf of such a person.

(6)In this paragraph—

  • motor car” and “motor cycle” have the meaning given—

    (a)

    by section 185(1) of the M1Road Traffic Act 1988; or

    (b)

    in Northern Ireland, by Article 3(1) of the M2Road Traffic (Northern Ireland) Order 1995;

  • supplier” does not include an insurer who supplies a car or motor cycle as a means of discharging liabilities arising by reason of a claim under an insurance contract.

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Marginal Citations

Insurance relating to domestic appliances etc.E+W+S+N.I.

3(1)A premium under a taxable insurance contract relating to relevant goods falls within this paragraph if—E+W+S+N.I.

(a)the contract is arranged through a person falling within sub-paragraph (2) below, or

(b)the insurer under the contract is a person falling within that sub-paragraph,

unless the insurance is provided to the insured free of charge.

(2)A person falls within this sub-paragraph if—

(a)he is a supplier of relevant goods;

(b)he is connected with a supplier of relevant goods; or

(c)he pays—

(i)the whole or any part of the premium received under the taxable insurance contract, or

(ii)a fee connected with the arranging of that contract,

to a supplier of relevant goods or to a person who is connected with a supplier of relevant goods.

(3)Where a taxable insurance contract relating to relevant goods is arranged through a person who is connected with a supplier of relevant goods, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to relevant goods supplied by a supplier of relevant goods with whom that person is connected.

(4)Where the insurer under a taxable insurance contract relating to relevant goods is connected with a supplier of relevant goods, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to relevant goods supplied by a supplier of relevant goods with whom the insurer is connected.

(5)For the purposes of this paragraph, the cases where insurance is provided to the insured free of charge are those cases where no charge (whether by way of premium or otherwise) is made—

(a)in respect of the taxable insurance contract, or

(b)at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,

by any person falling within sub-paragraph (2) above to any person who is or becomes the insured (or one of the insured) under the contract or to any person who acts, otherwise than in the course of a business, for or on behalf of such a person.

(6)In this paragraph—

  • relevant goods” means any electrical or mechanical appliance of a kind—

    (a)

    which is ordinarily used in or about the home; or

    (b)

    which is ordinarily owned by private individuals and used by them for the purposes of leisure, amusement or entertainment;

  • supplier” does not include an insurer who supplies relevant goods as a means of discharging liabilities arising by reason of a claim under an insurance contract.

(7)In sub-paragraph (6) above—

  • appliance” includes any device, equipment or apparatus;

  • the home” includes any private garden and any private garage or private workshop appurtenant to a dwelling.

[F2 Travel insuranceE+W+S+N.I.

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Amendments (Textual)

F2Sch. 6A para. 4 and the preceding cross-heading substituted (31.7.1998 with effect as mentioned in s. 146(3)(4) of the amending Act) by 1998 c. 36, s. 146(2) (with Sch. 18 para. 6(3))

F34(1)A premium under a taxable insurance contract falls within this paragraph if it is in respect of the provision of cover against travel risks for a person travelling.E+W+S+N.I.

(2)Where—

(a)a contract of insurance provides cover against both travel risks and risks other than travel risks,

(b)the premium attributable to the cover against travel risks does not exceed 10 per cent. of the total premium payable under the contract, and

(c)the contract does not provide cover for a person travelling against travel risks falling within two or more of the paragraphs of sub-paragraph (3) below,

the premium, so far as attributable to the cover against travel risks, does not fall within this paragraph by virtue of sub-paragraph (1) above.

(3)The travel risks mentioned in sub-paragraph (2)(c) above are—

(a)liability in respect of cancellation of travel or of accommodation arranged in connection with travel;

(b)delayed or missed departure;

(c)curtailment of travel or of the use of accommodation arranged in connection with travel;

(d)loss or delayed arrival of baggage;

(e)personal injury or illness or expenses of repatriation.

(4)A premium does not fall within this paragraph by virtue of sub-paragraph (1) above if it is payable under a taxable insurance contract relating to a motor vehicle and is attributable to cover of the kind generally known as—

(a)fully comprehensive,

(b)third party, fire and theft,

(c)third party, or

(d)roadside assistance,

or if it is payable under a taxable insurance contract relating to a caravan, boat or aircraft and is attributable to cover of a description broadly corresponding to any of those set out in paragraphs (a) to (d) above (so far as applicable) provided in respect of the caravan, boat or aircraft for a period of at least one month for the person travelling.

(5)In this paragraph—

  • person travelling” includes a person intending to travel;

  • travel risks” means risks associated with, or related to, travel or intended travel—

    (a)

    outside the United Kingdom,

    (b)

    by air within the United Kingdom,

    (c)

    within the United Kingdom in connection with travel falling within paragraph (a) or (b) above, or

    (d)

    which involves absence from home for at least one night,

    or risks to which a person travelling may be exposed during, or at any place at which he may be in the course of, any such travel.]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F3Sch. 6A para. 4 substituted (31.7.1998 with effect as mentioned in s. 146(3) of the amending Act) by 1998 c. 36, s. 146(2) (with Sch. 18, para. 6(3))

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