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The Insurance Premium Tax (Non-taxable… · Order Paper · Order Paper

Browse Statutory InstrumentsSI 2014/2856

SIin_forceSI 2014/2856 · order

The Insurance Premium Tax (Non-taxable Insurance Contracts) Order 2014

Insurance Premium Tax (‘IPT’) is charged on premiums receivable under taxable insurance contracts. Specified contracts of insurance are exempted from IPT. Article 2 of this order provides for contracts that insure certain risks in respect of spacecraft to be exempt from IPT.

Last fetched 30 Apr 2026 · legislation.gov.uk

Lifecycle

Department

Made

27 Oct 2014

—

In force

01 Dec 2014

Enabling power

The Treasury make the following Order in exercise of the powers conferred by section 71 of the Finance Act 1994.

DocumentsOpen on legislation.gov.uk →

application/pdf · 25 Nov 2014 · 171 KB

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 27 Oct 2014 · 31 KB

At a glance

SI number2014/2856

Statusin_force

Made27 Oct 2014

Coming into force01 Dec 2014

Typeorder

ISBN9780111540442

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The Insurance Premium Tax (Amendment) Regulations 2023

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The International Tax Enforcement (Gibraltar) Order 2014