These Regulations may be cited as the Insurance Premium Tax (Amendment) Regulations 2023 and come into force on 9th August 2023.
2Amendment of the Insurance Premium Tax Regulations 1994#
The Insurance Premium Tax Regulations 1994 are amended as follows.
3Amendment 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.”
4Amendment 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”.
5Amendment 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”.
6Amendment 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”.
7Amendment 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”.
8Amendment 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”.
9Amendment of the Insurance Premium Tax Regulations 1994#
Omit the Schedule.
Contains public sector information licensed under the Open Government Licence v3.0.