The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I.2018/1328) was made on 10 December 2018 and will come into force on 1 March 2019.
The Order restricts the application of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (S.I.1999/3121) to ensure that input tax recovery is limited in the case of supplies of insurance intermediary services to cases where the final consumers of those services belong outside the United Kingdom.