This order establishes the specific regulatory framework for the application of Value Added Tax to insurance services within the United Kingdom. The document, issued by the British government, serves as a formal legislative instrument designed to clarify the tax status of insurance-related transactions. It provides the legal definitions and operational parameters required for compliance with the Value Added Tax Act 1983.

Legal professionals and tax practitioners utilize this document as a primary source for historical tax compliance and statutory interpretation. Readers frequently note the technical density of the prose, which is characteristic of formal legislative drafting.