# The Insurance Premium Tax (Amendment) Regulations 1997, Introduction: Introductory text


INSURANCE PREMIUM TAX
Made 4th April 1997
Laid before the House of Commons 4th April 1997
Coming into force 1st May 1997
The 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:

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Source: https://www.legislation.gov.uk/uksi/1997/1157/introduction (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.