{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1157",
  "legislation_title": "The Insurance Premium Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 4th April 1997\nLaid before the House of Commons 4th April 1997\nComing into force 1st May 1997\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 53A(2), 53AA(8), 55(1) and (3) to (8), 57(15), 58(2), and 62(5) of, and paragraphs 1(1) to (3) of Schedule 7 to, the Finance Act 1994 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and section 74(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners; section 53A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1995 (c. 4) and amended by section 27 of the Finance Act 1997 (c. 16); section 53AA was inserted by section 26 of the Finance Act 1997 and sections 55, 57 and 62 were amended by section 27 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1157/introduction",
    "retrieved_at": "2026-10-29T12:08:59.828603+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."
}