{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1587",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 22nd June 1995\nLaid before the House of Commons 22nd June 1995\nComing into force 17th July 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53(6) and 53A(1) and (2) of, and paragraph 7(12) of Schedule 7 to, the Finance Act 1994 and of all other powers conferred on them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9; section 53A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1995 (c. 4) and paragraph 7(12) was inserted by paragraph 9 of that Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1587/introduction",
    "retrieved_at": "2026-10-29T13:07:17.291062+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}