# The Indirect Taxes (Notifiable Arrangements) Regulations 2017, Regulation 5: Offshore supplies – insurance and finance

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

(1) An arrangement which meets the following description is a notifiable arrangement.
(2) A person (“D”) who carries on business in the United Kingdom makes a supply of services to a person (“E”) who belongs outside the United Kingdom and the supply is an exempt supply, or would be an exempt supply if made in the United Kingdom, by virtue of any item of Group 2 or any of items 1 to 6 and 8 of Group 5.
(3) E makes a supply of services to a person (“F”) who belongs in the United Kingdom and—
(a) where the place of supply of the services is the United Kingdom, it is an exempt supply; or
(b) in any other case, it would be an exempt supply if it were made in the United Kingdom.
(4) The supply which D makes to E is used to make the supply by E to F.
(5) For the purposes of determining whether or not an arrangement meets the description in the preceding paragraphs, a supply of services is made by D to E or E to F notwithstanding that the supply—
(a) is incorporated within a supply made by another person;
(b) is split into separate supplies; ...
(c) is effected by means of a chain of supplies involving one or more intermediate suppliers; or
(d) would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994.
(6) In this regulation, “Group 2” and “Group 5” have the meanings given by Schedule 9 to the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2017/1216/regulation/5 (the official version)
Page: https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.