
1 
This Order may be cited as the Value Added Tax (Insurance) Order 1990 and shall come into force on 1st December 1990.
2 
Schedule 6 to the Value Added Tax Act 1983 shall be varied by substituting for item 1 of Group 2 (Insurance) the following:—“
1 
The provision of insurance and reinsurance by—
(a) a person permitted in accordance with section 2 of the Insurance Companies Act 1982, to carry on insurance business; or
(b) an insurer who belongs outside the United Kingdom against any risks or other things described in Schedules 1 and 2 to the Insurance Companies Act 1982.”
Gregory Knight
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
15th October 1990