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Finance Act 1994

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Changes over time for: Part I

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Version Superseded: 01/04/2010

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Point in time view as at 01/06/2002.

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There are currently no known outstanding effects for the Finance Act 1994, Part I. Help about Changes to Legislation

[F1Part IU.K. Interpretation

Textual Amendments

F1Sch. 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

1(1)In this Schedule—U.K.

  • 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 section 839 of the Taxes Act 1988.]

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