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.
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