SCHEDULES

F1SCHEDULE 6A Premiums liable to tax at the higher rate

Annotations:
Amendments (Textual)
F1

Sch. 6A inserted (19.3.1997 with effect as mentioned in s. 24 of the amending Act) by 1997 c. 16, s. 22(3), Sch. 4

Part I Interpretation

1

1

In this Schedule—

  • “insurance-related service” 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 F2section 1122 of the Corporation Tax Act 2010 .