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Introductory text

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INSURANCE PREMIUM TAX

Made 12th August 1996

Laid before the House of Commons 12th August 1996

Coming into force 2nd September 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 7(7) and (12) of Schedule 7 to the Finance Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1994 c. 9; section 74(2) provides that any power to make regulations under PART III of the Act shall be exercisable by the Commissioners and section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.