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Paragraph 4 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services—

(a)

are related (whether or not F2a contract of insurance F3or reinsurance is finally concluded) to F4an insurance transaction or a reinsurance transaction; and

(b)

are provided by that broker or agent in the course of his acting in an intermediary capacity.

Annotations

Textual amendments

F1

Sch. 9 Pt. II Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)

F2

Words in Sch. 9 Group 2 item 4(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 347(4)

F3

Words in in Sch. 9 Pt. 2 Group 2 item 4 inserted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(a)

F4

Words in Sch. 9 Pt. 2 Group 2 item 4 substituted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(b)

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Notes on Chapter Group 2 — Insurance

Textual amendments

F1

Sch. 9 Pt. 2 Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)