# Finance Act 1994, Paragraph 9

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

(1) A contract falls within this paragraph if it relates only to foreign or international railway rolling stock 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) railway rolling stock, or
(b) general liability to third parties,
(and no other risks).
(3) For the purposes of this paragraph foreign or international railway rolling stock is railway rolling stock used principally for journeys taking place wholly or partly outside the United Kingdom.

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