{
  "url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-12",
  "json_url": "https://openlegislation.uk/insurance-premium-tax-amendment-regulations-1997/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "Regulation 29 (notification by tax representatives in certain cases) of the principal Regulations shall be amended as follows—\n(a) in paragraph (1)—\n(i) after “insurer's” insert “or taxable intermediary's”, and\n(ii) after “insurer” insert “or taxable intermediary”;\n(b) in paragraph (2) after “insurer” insert “or taxable intermediary”; and\n(c) in paragraph (3)(a) after “insurer” insert “or, as the case may be 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/12",
    "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."
}