{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/note",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (S.I.1999/3121) (“the 1999 Order”).\nIt restricts the application of the 1999 Order to ensure that input tax recovery is limited in the case of supplies of insurance intermediary services to cases where the final consumers of those services belong outside the United Kingdom. This is to counter avoidance which consists of insurance service providers that belong outside the European Union entering into arrangements with intermediaries that belong in the United Kingdom in order to be able to recover input tax in relation to supplies despite the fact that the final consumers of the supplies are persons who belong in the United Kingdom.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1328/note",
    "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."
}