# The Insurance Premium Tax (Amendment) Regulations 1997, Regulation 11


Regulation 19 (payments in respect of credit) of the principal Regulations shall be amended as follows—
(a) after “insurer” in paragraph (1) insert “or taxable intermediary”;
(b) in paragraph (2)—
(i) after “insurer” insert “or taxable intermediary”, and
(ii) after “53(5)” insert “or 53AA(6) of the Act”;
(c) in paragraph (3)—
(i) after “insurer” insert “or taxable intermediary”, and
(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”;
(d) after “insurer” in paragraph (4) insert “or taxable intermediary as the case may be,”; and
(e) after “insurer” in paragraph (5) insert “or taxable intermediary”.

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Source: https://www.legislation.gov.uk/uksi/1997/1157/regulation/11 (the official version)
Page: https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.