LON (89/313)

No. 4295

Decision given 13 May 1989.

Insurance – Making arrangements for provision of any insurance – Exemption – Tied agent – Brochures, publicity and recommendations to insurer provided – Did not amount to making of arrangements for provision of any insurance – Standard-rated – Value Added Tax Act 1983, Sch. 6, Grp. 2, item 3.

  The issue was whether the appellants’ supplies to an insurance broker amounted to the making of arrangements for the provision of any insurance within the Value Added Tax Act 1983, Sch. 6, Grp. 2, item 3 and were consequently exempt.

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