VATINS2100 - What is insurance for the purposes of the exemption?: purpose and outline of VATINS2000

VATINS2000 will help you to decide whether an exempt supply of insurance has taken place. It does not cover supplies of insurance related services - these are covered in VATINS5000.

In particular, this section will cover:

• what is ‘insurance’?;
• supplies by block policyholders;
• the regulation of insurance;
• non-permitted insurers; and
• when supplies described as ‘insurance’ are not exempt.