LON (90/282)

No. 5484

Decision given 14 December 1990.

Exemption – Making arrangement for the provision of insurance – Whether arrangement made to protect credit card holders against loss occasioned by lost cards was the making of arrangement for the provision of insurance – Value Added Tax Act 1983, Sch. 6, Grp. 2, item 3.

  The issue was whether the service supplied by the appellant when it contracted with a member of the public who joined a card protection plan was properly described as the making of arrangements for the provision of insurance.