lexiara

Schedule 9, Part II, Group 2, item 4

VATA 1994
Value Added Tax Act 1994 · United Kingdom

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

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Source: legislation.gov.uk · retrieved 2026-07-28