# The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018, Article 4: Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999


After article 3 insert—
“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.”.

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Source: https://www.legislation.gov.uk/uksi/2018/1328/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.