{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/article-4.json",
  "legislation": "uksi/2018/1328",
  "legislation_title": "The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999",
  "text": "After article 3 insert—\n“3A. Any services that are included within article 3 above by virtue of the fact that the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of item 4 of Group 2 of Schedule 9 to the Value Added Tax Act 1994 must be related to an insurance transaction or a reinsurance transaction where the party to be insured under the contract of insurance or reinsurance (whether or not a contract of insurance or reinsurance is finally concluded) is a person who belongs outside the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1328/article/4",
    "retrieved_at": "2026-10-28T22:50:44.205860+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}