Citation, commencement and effect

1. —(1) This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 and comes into force on 1st March 2019.

(2) The amendments made by this Order have effect in relation to supplies of services made on or after 1st March 2019.

Amendment of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999

2.The Value Added Tax (Input Tax) (Specified Supplies) Order 1999( 2 ) is amended as follows.

3. In article 2, after “3” insert “, 3A”.

4. After article 3 insert—

“ 3A. Any services that are included within article 3 above by virtue of the fact that the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of item 4 of Group 2 of Schedule 9 to the Value Added Tax Act 1994 must be related to an insurance transaction or a reinsurance transaction where the party to be insured under the contract of insurance or reinsurance (whether or not a contract of insurance or reinsurance is finally concluded) is a person who belongs outside the United Kingdom. ” .