SCHEDULES

SCHEDULE 9 Exemptions

C1Part II The Groups

Annotations:
Modifications etc. (not altering text)
C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

F3Group 2 — Insurance

Annotations:
Amendments (Textual)
F3

Sch. 9 Pt. 2 Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)

F14

The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services—

a

are related (whether or not F2a contract of insuranceF4or reinsurance is finally concluded) to F5an insurance transaction or a reinsurance transaction; and

b

are provided by that broker or agent in the course of his acting in an intermediary capacity.