# Finance Act 1994, Paragraph 1

Extent: E+W+S+N.I.

(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 section 1122 of the Corporation Tax Act 2010 .

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/6A/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-6A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.