Value Added Tax Act 1983 (repealed 1.9.1994)

[F11The 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 other things described in Schedules 1 and 2 to the Insurance Companies Act 1982.]

Textual Amendments

F1Sch. 6 Group 2 Item 1 substituted by S.I. 1990/2037, art. 2