Schedule 4A, Part 2, paragraph 9D(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This paragraph applies to a supply of services consisting of the repair of tangible movable property where— the supply is pursuant to a claim made under a contract of insurance, and the supply is made to a relevant business person who is not the person insured.
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Source: legislation.gov.uk · retrieved 2026-07-28