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Section 337 Insurance premium tax: power to make regulations about notifications

United Kingdom

In Part 3 of FA 1994 (insurance premium tax), in section 74 (orders and regulations)—

(a)

after subsection (6) insert—

“(6A)

Regulations under this Part making provision as to the form and manner in which a notification is to be made, or as to the information to be contained in or provided with a notification, may make such provision by reference to a notice published by the Commissioners from time to time.”;

(b)

in subsection (9), for “(7) and” substitute “(6A) to”.