{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1996/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend PART VIII of the Regulations with effect from 2nd September 1996.\nRegulation 3 inserts a new regulation A42 by which “Job Band” is defined for the purposes of PART VIII of the Regulations by reference to the rank given to an officer’s job in the pay and grading system of Customs and Excise.\nRegulation 4 amends regulations 42(1) and 43(a) and (b). As a consequence the minimum rank of officer by whom the powers described in regulations 42(1) and 43(a) and (b) may be exercised is an officer of a rank not below that of Job Band 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2099/note",
    "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."
}