# The Value Added Tax (Insurance) Order 2004, Article 4


In item 4(a) —
(a) after “a contract of insurance” insert “or reinsurance”, and
(b) for “any such provision of insurance or reinsurance as falls, or would fall, within item 1, 2 or 3” substitute “an insurance transaction or a reinsurance transaction”.

---
Source: https://www.legislation.gov.uk/uksi/2004/3083/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-insurance-order-2004/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.