http://www.legislation.gov.uk/uksi/1990/2037/introduction/made

The Value Added Tax (Insurance) Order 1990

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

The effect of this Order is to extend to insurers established outside the United Kingdom the exemption from valued added tax of the provision of insurance and reinsurance against any of the risks or other things described in Schedules 1 and 2 to the Insurance Companies Act 1982 (c. 50).