# The Insurance Premium Tax (Amendment) Regulations 1997, Regulation 10


Regulation 18 (claims in returns) of the principal Regulations shall be amended as follows—
(a) in paragraph (1)—
(i) after “insurer” insert “or, as the case may be, taxable intermediary”, and
(ii) after “premium” insert “or fee”;
(b) in paragraph (2)—
(i) after “insurer” insert “or taxable intermediary”, and
(ii) after “premium” insert “or fee”;
(c) in paragraph (3) for “premium or part” there shall be substituted “premium or fee, or part of such premium or fee”.

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Source: https://www.legislation.gov.uk/uksi/1997/1157/regulation/10 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.