'provision of cover', meaning

Accounting for tax

Amounts paid by tenants under terms of leases

Block policies

Breakdown situations

Generally

Mechanical

Brokerage

Brokers and agents, negotiations bringing about transactions

Call centres

Call-centres

Claims

Legal costs

Local authorities and similar bodies

Motor policies

Overseas, costs

Re-instatement costs

Claims-handling

Generally

Legal services, input tax

Commodities

– see Commodities

Compliance services

Computer hardware and software supplied to insurance industry, Customs' ruling

Consideration

Arranging insurance warranty

Meaning

Payment by insurance broker

Payment of insurance premium

Consumer durables

Mechanical breakdown

Value shifting

Contracts, member states maintaining/introducing taxes on

Cover provided with vehicle hire

Credit card protection plan

Credit card registration services

Credit entitlement

Customer of removal and storage company

Data-gathering powers: relevant data-holder

Direct MAT

Electronic

Employee benefits

Employee liabilities and indemnity insurance

Engineering insurance and inspection services

Exemption

Brokers and agents

Generally

Insurance transactions

Intermediaries

Reinsurance transactions

Export of goods, input tax relief

Free cover offered by motor manufacturer selling cars through dealers

Furniture remover

Furniture sales, value shifting

Generally

Insurance and reinsurance companies

Insurance premium tax

Insurance-related services

Intermediaries

Intermediary services

Agreement with Norwich Union

Reviewing of pension policies

Isle of Man

Leasing

Legal services, reclaiming VAT

Generally

Motor insurance cover

Liability

Lloyd's members' agents

Long-term asset, loss or destruction of

Making of arrangements for provision of

Direct marketing or mailshot activity

Generally

Pension fund trustees

Personal pension schemes

Marine

MBI cover

Motor repairs under, recovery of input tax

Premium added to price of car

Meaning

Mechanical breakdown

Medical insurance

Medico-legal and other medical services

Mixed or composite supplies

Money, disregarding

Online referral/introductory service, brokers, agents or intermediaries

Other insurance-related services

Exemption

Generally

Outside scope/exemption with right of recovery/zero-rating

Standard-rating

Outside scope/exemption with right of recovery/zero-rating

Other related services

Providing or arranging cover

Outsourcing

Overseas claims costs

Payment of tax

Payments, capital gains treatment

Pension funds

Place of supply

Generally

Non-taxable persons outside the Community

Reverse charge

Policies

Portfolio transfers

Premium payments

Policies

Tenant to landlord

Premiums

Generally

Local authorities and similar bodies

Protection and indemnity (P &I) insurance

Providing or arranging cover

Claims settlement

Exemption

Generally

Insurers and reinsurers

Outside scope/exemption with right of recovery/zero-rating

Standard-rating

Qualifying assets

Records to be kept

Registration

Relevant contractual documents, statement of amount customer required to pay

Rental television sets

Returns

Reviewing pension policies

Road assistance services in event of breakdown, failure of member state to fulfil obligations

Roadside assistance

Run-off situations

Salvage

Service fund for theft/breakage of party plan demonstration kits

Single or multiple supplies

Credit card protection plan

Heating engineer, warranty under MBI plan

Two-year insurance included with sales of cars

Single or multiple supply

Generally

Insurance-based car protection and cleaning products

Soft commissions

Standard-rating of certain supplies

Supply to person in another member state, invoices

Tax representatives

Transactions between parent company and subsidiary

Transactions performed by brokers or agents

Life assurance, 'back office' activities

Motor vehicle damage assessments

Transfer of contracts

Transfer of going concern – overage agreement

Unauthorised person providing, meaning of supply

Underwriters

Valuation

Valuation for motor insurance purposes

Value added tax

Exemption

Legal services in relation to insurance claims