The Value Added Tax (Insurance) Order 1990

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Statutory Instrument

The Value Added Tax (Insurance) Order 1990

Citation

S.I. 1990/2037

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

This Order may be cited as the Value Added Tax (Insurance) Order 1990 and shall come into force on 1st December 1990.

Section 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.

2 sections

Cite this legislation

The Value Added Tax (Insurance) Order 1990 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1990-2037

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com