- Latest available (Revised)
- Point in Time (19/03/1997)
- Original (As enacted)
Version Superseded: 31/07/1998
Point in time view as at 19/03/1997.
Finance Act 1994, SCHEDULE 6A is up to date with all changes known to be in force on or before 09 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Section 51A.
Textual Amendments
1(1)In this Schedule—U.K.
“” means any service which is related to, or connected with, insurance;
“supply” includes all forms of supply; and “supplier” shall be construed accordingly.
(2)For the purposes of this Schedule, any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act 1988.
2(1)A premium under a taxable insurance contract relating to a motor car or motor cycle falls within this paragraph if—U.K.
(a)the contract is arranged through a person falling within sub-paragraph (2) below, or
(b)the insurer under the contract is a person falling within that sub-paragraph,
unless the insurance is provided to the insured free of charge.
(2)A person falls within this sub-paragraph if—
(a)he is a supplier of motor cars or motor cycles;
(b)he is connected with a supplier of motor cars or motor cycles; or
(c)he pays—
(i)the whole or any part of the premium received under the taxable insurance contract, or
(ii)a fee connected with the arranging of that contract,
to a supplier of motor cars or motor cycles or to a person who is connected with a supplier of motor cars or motor cycles.
(3)Where a taxable insurance contract relating to a motor car or motor cycle is arranged through a person who is connected with a supplier of motor cars or motor cycles, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to a motor car or motor cycle supplied by a supplier of motor cars or motor cycles with whom that person is connected.
(4)Where the insurer under a taxable insurance contract relating to a motor car or motor cycle is connected with a supplier of motor cars or motor cycles, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to a motor car or motor cycle supplied by a supplier of motor cars or motor cycles with whom the insurer is connected.
(5)For the purposes of this paragraph, the cases where insurance is provided to the insured free of charge are those cases where no charge (whether by way of premium or otherwise) is made—
(a)in respect of the taxable insurance contract, or
(b)at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,
by any person falling within sub-paragraph (2) above to any person who is or becomes the insured (or one of the insured) under the contract or to any person who acts, otherwise than in the course of a business, for or on behalf of such a person.
(6)In this paragraph—
“motor car” and “motor cycle” have the meaning given—
“supplier” does not include an insurer who supplies a car or motor cycle as a means of discharging liabilities arising by reason of a claim under an insurance contract.
3(1)A premium under a taxable insurance contract relating to relevant goods falls within this paragraph if—U.K.
(a)the contract is arranged through a person falling within sub-paragraph (2) below, or
(b)the insurer under the contract is a person falling within that sub-paragraph,
unless the insurance is provided to the insured free of charge.
(2)A person falls within this sub-paragraph if—
(a)he is a supplier of relevant goods;
(b)he is connected with a supplier of relevant goods; or
(c)he pays—
(i)the whole or any part of the premium received under the taxable insurance contract, or
(ii)a fee connected with the arranging of that contract,
to a supplier of relevant goods or to a person who is connected with a supplier of relevant goods.
(3)Where a taxable insurance contract relating to relevant goods is arranged through a person who is connected with a supplier of relevant goods, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to relevant goods supplied by a supplier of relevant goods with whom that person is connected.
(4)Where the insurer under a taxable insurance contract relating to relevant goods is connected with a supplier of relevant goods, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to relevant goods supplied by a supplier of relevant goods with whom the insurer is connected.
(5)For the purposes of this paragraph, the cases where insurance is provided to the insured free of charge are those cases where no charge (whether by way of premium or otherwise) is made—
(a)in respect of the taxable insurance contract, or
(b)at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,
by any person falling within sub-paragraph (2) above to any person who is or becomes the insured (or one of the insured) under the contract or to any person who acts, otherwise than in the course of a business, for or on behalf of such a person.
(6)In this paragraph—
“relevant goods” means any electrical or mechanical appliance of a kind—
which is ordinarily used in or about the home; or
which is ordinarily owned by private individuals and used by them for the purposes of leisure, amusement or entertainment;
“supplier” does not include an insurer who supplies relevant goods as a means of discharging liabilities arising by reason of a claim under an insurance contract.
(7)In sub-paragraph (6) above—
“appliance” includes any device, equipment or apparatus;
“the home” includes any private garden and any private garage or private workshop appurtenant to a dwelling.]
4(1)A premium under a taxable insurance contract relating to travel risks falls within this paragraph if—
(a)the contract is arranged through a person falling within sub-paragraph (2) below, or
(b)the insurer under the contract is a person falling within that sub-paragraph,
unless the insurance is provided to the insured free of charge.
(2)A person falls within this sub-paragraph if—
(a)he is a tour operator or travel agent;
(b)he is connected with a tour operator or travel agent; or
(c)he pays—
(i)the whole or any part of the premium received under the contract, or
(ii)a fee connected with the arranging of the contract,
to a tour operator or travel agent or to a person who is connected with a tour operator or travel agent.
(3)Where a taxable insurance contract relating to travel risks is arranged through a person who is connected with a tour operator or travel agent, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to services supplied by a tour operator or travel agent with whom that person is connected.
(4)Where the insurer under a taxable insurance contract relating to travel risks is connected with a tour operator or travel agent, the premium does not fall within this paragraph by virtue only of sub-paragraph (2)(b) above except to the extent that the premium is attributable to cover for a risk which relates to services supplied by a tour operator or travel agent with whom the insurer is connected.
(5)For the purposes of sub-paragraphs (3) and (4) above, a travel agent shall be treated as supplying any services whose provision he secures or arranges.
(6)For the purposes of this paragraph, the cases where insurance is provided to the insured free of charge are those cases where no charge (whether by way of premium or otherwise) is made—
(a)in respect of the taxable insurance contract, or
(b)at or about the time when the taxable insurance contract is made and in connection with that contract, in respect of any insurance-related service,
by any person falling within sub-paragraph (2) above to any person who is or becomes the insured (or one of the insured) under the contract or to any person who acts, otherwise than in the course of a business, for or on behalf of such a person.
(7)In this paragraph—
“tour operator” includes any person who carries on a business which consists of or includes the provision, or the securing of the provision, of—
services for the transport of travellers; or
accommodation for travellers;
“travel agent” includes any person who carries on a business which consists of or includes the making of arrangements, whether directly or indirectly, with a tour operator for the transport or accommodation of travellers;
“travel risks” means—
risks associated with, or related to, travel or intended travel; or
risks to which a person travelling may be exposed at any place at which he may be in the course of his travel.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: