{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997.json",
  "id": "uksi/1997/1157",
  "title": "The Insurance Premium Tax (Amendment) Regulations 1997",
  "short_title": "Insurance Premium Tax 1997",
  "long_title": "These Regulations, which come into force on 1 May 1997, amend the Insurance Premium Tax Regulations 1994 (“the principal Regulations”) and make provision for certain insurance intermediaries (“taxable intermediaries”) to register and account for insurance premium tax.",
  "citation": "S.I. 1997/1157",
  "type": "uksi",
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    "source_url": "https://www.legislation.gov.uk/uksi/1997/1157",
    "retrieved_at": "2026-10-29T12:08:59.828603+00:00"
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  "licence": "Open Government Licence v3.0",
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}