{
  "url": "https://openlegislation.uk/finance-act-1994/section-52",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-52.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Liability to pay tax.",
  "text": "(1) Tax shall be payable by the person who is the insurer in relation to the contract under which the premium is received.\n(2) Subsection (1) above shall have effect subject to any regulations made under section 65 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/52",
    "retrieved_at": "2026-10-28T17:15:37.649896+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}