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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 4

Sch 9 Pt II para 4

The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services— (a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction ; and (b) are provided by that broker or agent in the course of his acting in an intermediary capacity.

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