{
  "url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/article-2.json",
  "legislation": "uksi/1990/2037",
  "legislation_title": "The Value Added Tax (Insurance) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 6 to the Value Added Tax Act 1983 shall be varied by substituting for item 1 of Group 2 (Insurance) the following:—\n“1 The provision of insurance and reinsurance by—\n(a) a person permitted in accordance with section 2 of the Insurance Companies Act 1982, to carry on insurance business; or\n(b) an insurer who belongs outside the United Kingdom against any risks or other things described in Schedules 1 and 2 to the Insurance Companies Act 1982.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2037/article/2",
    "retrieved_at": "2026-10-29T14:59:02.951863+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."
}