2018 No. 1328
The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the power conferred by section 26(2)(c) of the Value Added Tax Act 19941.
Citation, commencement and effect1
1
This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 and comes into force on 1st March 2019.
2
The amendments made by this Order have effect in relation to supplies of services made on or after 1st March 2019.
Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999
2
The Value Added Tax (Input Tax) (Specified Supplies) Order 19992 is amended as follows.
3
In article 2, after “3” insert “, 3A”.
4
After article 3 insert—
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.
(This note is not part of the Order)