{
  "url": "https://openlegislation.uk/finance-act-1997/section-28",
  "json_url": "https://openlegislation.uk/finance-act-1997/section-28.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Amounts charged by other intermediaries.",
  "text": "(1) In section 72 of the Finance Act 1994 (interpretation: premium) after subsection (1) there shall be inserted—\n“(1A) Where an amount is charged to the insured by any person in connection with a taxable insurance contract, any payment in respect of that amount is to be regarded as a payment received under that contract by the insurer unless—\n(a) the payment is chargeable to tax at the higher rate by virtue of section 52A above; or\n(b) the amount is charged under a separate contract and is identified in writing to the insured as a separate amount so charged.”\n(2) The amendment made by subsection (1) above has effect in relation to payments received in respect of amounts charged on or after 1st April 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/section/28",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
  }
}