{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2099",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 12th August 1996\nLaid before the House of Commons 12th August 1996\nComing into force 2nd September 1996\nThe 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 1994 and of all other powers enabling 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 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2099/introduction",
    "retrieved_at": "2026-10-29T12:37:04.521785+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."
}