Law

The Insurance Premium Tax (Amendment) Regulations 2023

United Kingdom · regulation

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In force since 2023-08-09, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 10 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 2 Amendment of the Insurance Premium Tax Regulations 1994
  4. 3 Amendment of the Insurance Premium Tax Regulations 1994
  5. 4 Amendment of the Insurance Premium Tax Regulations 1994
  6. 5 Amendment of the Insurance Premium Tax Regulations 1994
  7. 6 Amendment of the Insurance Premium Tax Regulations 1994
  8. 7 Amendment of the Insurance Premium Tax Regulations 1994
  9. 8 Amendment of the Insurance Premium Tax Regulations 1994
  10. 9 Amendment of the Insurance Premium Tax Regulations 1994

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10 provisions

Title and introductory text

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:

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1 Citation and commencement

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

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2 Amendment of the Insurance Premium Tax Regulations 1994

The Insurance Premium Tax Regulations 1994 are amended as follows.

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3 Amendment of the Insurance Premium Tax Regulations 1994

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.

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4 Amendment of the Insurance Premium Tax Regulations 1994

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”.

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5 Amendment of the Insurance Premium Tax Regulations 1994

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”.

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6 Amendment of the Insurance Premium Tax Regulations 1994

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”.

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7 Amendment of the Insurance Premium Tax Regulations 1994

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”.

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8 Amendment of the Insurance Premium Tax Regulations 1994

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”.

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9 Amendment of the Insurance Premium Tax Regulations 1994

Omit the Schedule.

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