{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-11",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-11.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": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": null,
  "text": "Regulation 19 (payments in respect of credit) of the principal Regulations shall be amended as follows—\n(a) after “insurer” in paragraph (1) insert “or taxable intermediary”;\n(b) in paragraph (2)—\n(i) after “insurer” insert “or taxable intermediary”, and\n(ii) after “53(5)” insert “or 53AA(6) of the Act”;\n(c) in paragraph (3)—\n(i) after “insurer” insert “or taxable intermediary”, and\n(ii) after “premium” in sub-paragraph (c) for “premium or part” there shall be substituted“premium or fee, or part of such premium or fee”;\n(d) after “insurer” in paragraph (4) insert “or taxable intermediary as the case may be,”; and\n(e) after “insurer” in paragraph (5) insert “or taxable intermediary”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1157/regulation/11",
    "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."
}