Article 5 Insurance premium tax: assessments

The amendments made by paragraph 4 are disregarded where, for the purposes of paragraph 26 of Schedule 7 to FA 1994^f1 (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

Annotations

Footnotes

f1: Paragraph 26 was amended by section 50 of, and paragraph 6 of Schedule 5 to, the Finance Act 1997. Sub-paragraph (1) was amended by section 99(1) of, and paragraphs 1, 4(1) and (2) of Schedule 51 to, the Finance Act 2009. Sub-paragraph (1A) was inserted by section 99(1) of, and paragraphs 1 and 4 (1) and (3) of Schedule 51 to, the Finance Act 2009. Sub-paragraph (3) was amended by section 99(1) of, and paragraphs 1 and 4 (1) and (4) of Schedule 51 to, the Finance Act 2009. Sub-paragraphs (4) and (4A) were substituted for sub-paragraph (4) by section 99(1) of, and paragraphs 1 and 4(1) and (5) of Schedule 51 to, the Finance Act 2009.