# Finance Act 1994, Paragraph 10

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

(1) A contract falls within this paragraph if it relates only to the Channel tunnel system and is a contract of general insurance of a relevant class.
(2) For the purposes of this paragraph, a contract of general insurance is of a relevant class if it insures against risks arising from or in relation to—
(a) fire or natural forces,
(b) damage to property, or
(c) general liability to third parties,
(and no other risks).
(3) For the purposes of this paragraph “the Channel tunnel system” means—
(a) the tunnels described in section 1(7)(a) of the Channel Tunnel Act 1987;
(b) the control towers situated in the terminal areas described in section 1(7)(b) of that Act; and
(c) the shuttle crossovers, wherever situated.

---
Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/7A/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-7A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.