[F1 3A.   Any services that are included within article 3 above by virtue of the fact that the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of item 4 of Group 2 of Schedule 9 to the Value Added Tax Act 1994 must be related to an insurance transaction or a reinsurance transaction where the party to be insured under the contract of insurance or reinsurance (whether or not a contract of insurance or reinsurance is finally concluded) is a person who belongs outside the United Kingdom.]

Textual Amendments

F1 Art. 3A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 4