{
  "url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/note",
  "json_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe effect of this Order is to extend to insurers established outside the United Kingdom the exemption from valued added tax of the provision of insurance and reinsurance against any of the risks or other things described in Schedules 1 and 2 to the Insurance Companies Act 1982 (c. 50).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2037/note",
    "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."
}