# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 4

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

The handling of insurance claims by insurance brokers, insurance agents and persons permitted to carry on insurance business as described in item 1.
Note: Item 4 does not include supplies by loss adjusters, average adjusters, motor assessors, surveyors and other experts, and legal services, in connection with the assessment of any claim.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/2/Insurance/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/2/Insurance/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.