---
title: "The Insurance Premium Tax (Amendment) Regulations 2023"
id: b6bb91ed-8284-4aac-ad74-a2c20576fe34
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/827
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/b6bb91ed-8284-4aac-ad74-a2c20576fe34
language: en
in_force_from: 2023-08-09
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/827/data.xml
read_on: 2026-11-10
sha256: f9723d47089cb3b1b1f18e7f1e678d961496dd13b4c586876ac36a5655fd99fb
provisions: 10
---

# The Insurance Premium Tax (Amendment) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 827
Insurance Premium Tax
The Insurance Premium Tax (Amendment) Regulations 2023
Made
18th July 2023
Laid before the House of Commons
19th July 2023
Coming into force
9th August 2023
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6), 53AA(8), 53A(2) and 74(6A) and (8) of the Finance Act 1994:

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2023 and come into force on 9th August 2023.

## 2 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-2}

The Insurance Premium Tax Regulations 1994 are amended as follows.

## 3 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-3}

In regulation 2—
(a) in paragraph (3), for “form prescribed in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) at the end insert—
(4) Any reference in these Regulations to a notice published by the Commissioners is a reference to that notice as published from time to time.

## 4 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-4}

In regulation 4—
(a) in paragraph (1), for “form numbered 1 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2), for “form numbered 2 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.

## 5 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-5}

In regulation 4A—
(a) in paragraph (1), for “form numbered 1 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2), for “form numbered 2 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.

## 6 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-6}

In regulation 7(1)(d), for “form numbered 3 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.

## 7 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-7}

In regulation 12—
(a) in paragraph (1), for “form numbered 4 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(b) in paragraph (2)—
(i) for “form numbered 5 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”;
(ii) for “form numbered 6 in the Schedule to these Regulations” substitute “form specified for the purposes of this paragraph in a notice published by the Commissioners”.

## 8 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-8}

In regulation 13(3), for “Forms 4 and 5 in the Schedule” substitute “the forms specified for the purposes of that regulation in a notice published by the Commissioners”.

## 9 Amendment of the Insurance Premium Tax Regulations 1994 {#regulation-9}

Omit the Schedule.