The Insurance Premium Tax (Amendment) Regulations 2023
These Regulations, which come into force on 9th August 2023, amend the Insurance Premium Tax Regulations 1994 (S.I. 1994/1774) (“the IPT Regulations”) by omitting the Schedule containing 6 forms relating to the administration of insurance premium tax and making reference throughout the IPT Regulations to forms in a notice as published from time to time by the Commissioners for His Majesty’s Revenue and Customs.
Lifecycle
Department
Made
18 Jul 2023
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In force
09 Aug 2023
Enabling power
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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