There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 4.
F14U.K.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 insurance] [F3or reinsurance] is finally concluded) to [F4an 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.
Textual Amendments
F1Sch. 9 Pt. II 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)
F2Words in Sch. 9 Group 2 item 4(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 347(4)
F3Words in in Sch. 9 Pt. 2 Group 2 item 4 inserted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(a)
F4Words in Sch. 9 Pt. 2 Group 2 item 4 substituted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(b)
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