Brokerage
Insurance Policyholder Taxation Manual, published by HM Revenue & Customs on 19 March 2016, defines a broker as: ‘a professional adviser who assists a client to obtain the insurance cover he/she needs; although strictly an agent for the insured, the broker is remunerated by way of commission from the insurer.’
It defines brokerage as: ‘the commission received by a broker or other intermediary for placing insurance risks.’
Glossary of procurement terminology, A guide for suppliers, Published by the London Borough of Richmond upon Thames in April 2012, suggests that brokerage is: ‘The use of an intermediary to obtain goods/services. Brokers can provide impartial procurement/purchasing expertise and should obtain the best deal for a client.’
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