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This section provides a background to insurance and identifies the law relating to it. It will help by:

·ÌýÌýÌý identifying the appropriate parts of VAT Law, thus establishing the legal basis to support your liability decisions;

·ÌýÌýÌýÌýÌýÌý including relevant background information to help clarify the law and put it in a practical context;

·ÌýÌýÌýÌýÌýÌý working through the basic steps in determining the liability of a supply of insurance; and

·ÌýÌýÌýÌýÌýÌý linking with more detailed guidance on the key issues.