Version Superseded: 19/03/1997
Point in time view as at 01/06/1996.
There are currently no known outstanding effects for the Value Added Tax Act 1994,
Group 2— Insurance.
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)
F21The provision of insurance and reinsurance by—
(a)a person permitted in accordance with section 2 of the M1Insurance 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.
Textual Amendments
F2Sch. 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)
Marginal Citations
F32The provision of insurance and reinsurance by the Export Credits Guarantee Department.
Textual Amendments
F3Sch. 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)
F43The making of arrangements for the provision of any insurance or reinsurance in items 1 and 2.
Textual Amendments
F4Sch. 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)
F54The handling of insurance claims by insurance brokers, insurance agents and persons permitted to carry on insurance business as described in item 1.
Textual Amendments
F5Sch. 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)
Item 4 does not include supplies by loss adjusters, average adjusters, motor assessors, surveyors and other experts, and legal services, in connection with the assessment of any claim.
Textual Amendments
F6Sch. 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)
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