»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are special requirements that must be met before insurance supplied with standard rated goods or services can be treated as VAT exempt. »Ê¹ÚÌåÓýappse are discussed further in VATINS5700 to VATINS5750.

»Ê¹ÚÌåÓýappre are also Insurance Premium Tax implications that are explained in VATINS8000.