http://www.legislation.gov.uk/uksi/2004/3083/article/3/madeThe Value Added Tax (Insurance) Order 2004TaxVATKing's Printer of Acts of Parliament2016-09-29VALUE ADDED TAXThis Order, which comes into force on 1st January 2005, amends Group 2 of Schedule 9 to the Value Added Tax Act 1994 (c. 23), which exempts insurance from VAT.3For items 1 to 3 substitute —1Insurance transactions and reinsurance transactions.