OpenLegislation

Paragraph 1 F1

United Kingdom

(1)

In this Schedule—

  • “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 F2section 1122 of the Corporation Tax Act 2010 .

Annotations

Textual amendments

F1

Sch. 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

F2

Words in Sch. 6A para. 1(2) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 284 (with Sch. 2)