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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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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:
Propose a changeThese Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2023 and come into force on 9th August 2023.
Propose a changeThe Insurance Premium Tax Regulations 1994 are amended as follows.
Propose a changeIn 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.
Propose a changeIn 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”.
Propose a changeIn 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”.
Propose a changeIn 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”.
Propose a changeIn 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”.
Propose a changeIn 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”.
Propose a changeOmit the Schedule.
Propose a change