Version Superseded: 01/12/2001
Point in time view as at 01/04/1996. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 8.
8(1)A contract falls within this paragraph if it relates only to a risk which is situated outside the United Kingdom.
(2)Section 96A(3) of the Insurance Companies Act 1982 F1 shall apply to determine whether a risk is situated in the United Kingdom for the purposes of this paragraph as it applies to determine that question for the purposes of that Act, but as if for paragraph (a) of that section there were substituted the following—
“(a)where the insurance relates to a building, its contents or both (whether or not the contents are covered by the same policy), to the member State in which the building is situated;”
Textual Amendments
F11982 c.50; section 96A was inserted by regulation 2(1) of S.I. 1990/1333.
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