Section 48 Insurance premium tax.
(1)
A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.
(2)
The tax shall be under the care and management of the Commissioners of Customs and Excise.
A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.
The tax shall be under the care and management of the Commissioners of Customs and Excise.