VATINS1400 - General introduction and the law: law relating to international supplies of insurance

»Ê¹ÚÌåÓýapp criteria for deciding the place of supply of insurance and related services are given in sections 7(10) and 9 VAT Act 1994 and the Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121).

»Ê¹ÚÌåÓýapp Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121) determines whether a supply of insurance or insurance related services takes place in the UK

»Ê¹ÚÌåÓýapp Value Added Tax (Input Tax)(Specified Supplies) Order 1999 (SI 1999/3121) provides for input tax recovery on certain ‘specified suppliesâ€� of insurance

»Ê¹ÚÌåÓýapp extent to which VAT may be recovered on supplies of insurance and related services is provided by the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (SI 1999/3121).

VATINS6000 deals with international supplies of insurance.