# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 1

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

The provision of insurance and reinsurance by—
(a) a person permitted in accordance with section 2 of the Insurance Companies Act 1982, to carry on insurance business; or
(b) an insurer who belongs outside the United Kingdom against any risks other things described in Schedules 1 and 2 to the Insurance Companies Act 1982.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/2/Insurance/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/2/Insurance/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.