{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1995/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "For regulation 5 there shall be substituted the following—\n“5 (1) A person who has made a notification under regulation 4, whether or not it was made in accordance with paragraph (3) of that regulation, shall, within thirty days of—\n(a) discovering any inaccuracy in; or\n(b) any change occurring which causes to become inaccurate,\nany information contained in or provided with the notification, notify the Commissioners in writing and furnish them with full particulars thereof.\n(2) Without prejudice to paragraph (1) above, a registrable person shall, within thirty days of any change occurring in any of the circumstances referred to in paragraph (4) below, notify the Commissioners in writing and furnish them with particulars of—\n(a) the change; and\n(b) the date on which the change occurred.\n(3) A registrable person who discovers that any information contained in or provided with a notification under paragraph (2) above is inaccurate shall, within thirty days of his discovering the inaccuracy, notify the Commissioners and furnish them with particulars of—\n(a) the inaccuracy;\n(b) the date on which the inaccuracy was discovered;\n(c) why the information was inaccurate; and\n(d) the correct information.\n(4) The circumstances mentioned in paragraph (2) above are the following circumstances relating to the registrable person or any insurance business carried on by him—\n(a) his name, his trading name (if different) and address;\n(b) the name, the trading name (if different) and address of his tax representative;\n(c) his status, namely whether he carries on business as a sole proprietor, body corporate, partnership or other unincorporated body;\n(d) in the case of a partnership, the name and address of the partners;\n(e) in the case of a syndicate of underwriting members of Lloyd’s which has been registered as such, the number or other identifying feature by reference to which it was registered.\n(5) Where in relation to a registrable person the Commissioners are satisfied that any of the information recorded in the register kept under section 53 of the Act is or has become inaccurate they may correct the register accordingly.\n(6) For the purposes of paragraph (5) above it is immaterial whether or not the registrable person has made any notification he was required to make under this regulation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1587/regulation/3",
    "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."
}