No. 17,572

Decision given 8 January 2002 by Mr P Heim CMG (Chairman).

Exemption – Insurance – Definition of ‘insurance agent’ – Article 13(B)(a) of Directive 77/388, the sixth VAT directive and item 4 of Grp. 2 of Sch. 9 to the Value Added Tax Act 1994.

  The issue was whether services provided by the appellant to an authorised insurer in the administration of its pension scheme were exempt agency services.

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