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2. Schedule 6 to the Value Added Tax Act 1983 shall be varied by substituting for item 1 of Group 2 (Insurance) the following:—
“1. The provision of insurance and reinsurance by—
(a)a person permitted in accordance with section 2 of the 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.”
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