INSURANCE RELATING TO MOTOR CARS OR MOTOR CYCLES

Related Commentary  

2(1)  Subject to paragraph 5, a premium under a taxable insurance contract relating to a motor car or motor cycle falls within this paragraph if–

(a)the contract is arranged through a person falling within sub-paragraph (2) below, or

(b)the insurer under the contract is a person falling within that sub-paragraph,

unless the insurance is provided to the insured free of charge.

2(2)  A person falls within this sub-paragraph if–

(a)he is a supplier of motor cars or motor cycles;

(b)he is connected with a supplier of motor cars or motor cycles; or

(c)he pays–

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