# The Value Added Tax (Insurance) Order 1990, Article 2


Schedule 6 to the Value Added Tax Act 1983 shall be varied by substituting for item 1 of Group 2 (Insurance) the following:—
“1 The provision of insurance and reinsurance by—
(a) a person permitted in accordance with section 2 of the Insurance Companies Act 1982, to carry on insurance business; or
(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.”

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Source: https://www.legislation.gov.uk/uksi/1990/2037/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-insurance-order-1990/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.